TY  - JOUR
AU  - Escribano López, Eva Alicia
PY  - 2023
DO  - 10.54648/taxi2023034
SN  - 0165-2826
UR  - https://hdl.handle.net/20.500.14352/121012
T2  - Intertax
AB  - The article aims to analyze the potential impact of the new concept of permanent establishment that has emerged from the BEPS project as it becomes incorporated into double taxation treaties, using Spain as an illustrative example. The article...
LA  - eng
M2  - 397
PB  - Wolters Kluwer
KW  - Digital nomads
KW  - work mobility
KW  - international taxation
KW  - tax residence
KW  - employment income
KW  - digital economy
TI  - The arrival of the new BEPS PE clause in actual tax treaties via the MLI: impact, risks and need for further regulatory changes (particular focus on Spain)
TY  - journal article
VL  - 51
ER  -