Poder tributario y establecimiento permanente. Análisis de la reciente jurisprudencia española

  1. Antonio Vázquez del Rey
Revista:
Revista Auctoritas Prudentium

ISSN: 2305-9729

Any de publicació: 2015

Número: 12

Pàgines: 5-17

Tipus: Article

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Altres publicacions en: Revista Auctoritas Prudentium

Resum

The concept of permanent establishment plays an essential role for the State of source to tax business profits derived by a non-resident, particularly when a Double Tax Convention applies. The recent Spanish case law promotes a controversial opinion that expands the concept to Spanish subsidiaries. A review of those opinions is offered in the light of the Commentaries to the OECD Model Convention.

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