Poder tributario y establecimiento permanente. Análisis de la reciente jurisprudencia española
ISSN: 2305-9729
Year of publication: 2015
Issue: 12
Pages: 5-17
Type: Article
More publications in: Revista Auctoritas Prudentium
Abstract
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.