Poder tributario y establecimiento permanente. Análisis de la reciente jurisprudencia española
ISSN: 2305-9729
Datum der Publikation: 2015
Nummer: 12
Seiten: 5-17
Art: Artikel
Andere Publikationen in: Revista Auctoritas Prudentium
Zusammenfassung
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.