TY  - JOUR
AU  - Escribano López, Eva Alicia
PY  - 2015
DO  - 10.54648/taxi2015002
SN  - 0165-2826
UR  - https://hdl.handle.net/20.500.14352/95918
T2  - Intertax
AB  - The present paper aims to delve into one of the most thrilling debates set out by the Base Erosion and Profit Shifting (BEPS) Project (specifically Action 1): the reconsideration of the permanent establishment threshold.Without disregarding the fiscal...
LA  - eng
M2  - 6
PB  - Wolters Kluwer
TI  - An opportunistic, and yet appropriate, revision of the source threshold for 21th century tax treaties
TY  - journal article
VL  - 43
ER  -