<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-08-23T14:56:45Z</responseDate><request verb="GetRecord" identifier="oai:docta.ucm.es:20.500.14352/95890" metadataPrefix="ore">https://docta.ucm.es/rest/oai/request</request><GetRecord><record><header><identifier>oai:docta.ucm.es:20.500.14352/95890</identifier><datestamp>2025-03-18T11:49:17Z</datestamp><setSpec>com_20.500.14352_14</setSpec><setSpec>col_20.500.14352_15</setSpec></header><metadata><atom:entry xmlns:atom="http://www.w3.org/2005/Atom" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:ore="http://www.openarchives.org/ore/terms/" xmlns:oreatom="http://www.openarchives.org/ore/atom/" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.w3.org/2005/Atom http://www.kbcafe.com/rss/atom.xsd.xml">
   <atom:id>https://hdl.handle.net/20.500.14352/95890/ore.xml</atom:id>
   <atom:link rel="alternate" href="https://hdl.handle.net/20.500.14352/95890"/>
   <atom:link rel="http://www.openarchives.org/ore/terms/describes" href="https://hdl.handle.net/20.500.14352/95890/ore.xml"/>
   <atom:link rel="self" type="application/atom+xml" href="https://hdl.handle.net/20.500.14352/95890/ore.xml#atom"/>
   <atom:published>2024-01-29T11:09:39Z</atom:published>
   <atom:updated>2024-01-29T11:09:39Z</atom:updated>
   <atom:source>
      <atom:generator>Docta Complutense</atom:generator>
   </atom:source>
   <atom:title>La tributación de los beneficios de las empresas digitales: soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparativo vis a vis de las propuestas de la OCDE y la Comisión Europea</atom:title>
   <atom:author>
      <atom:name>Escribano López, Eva Alicia</atom:name>
   </atom:author>
   <atom:category scheme="http://www.openarchives.org/ore/terms/" term="http://www.openarchives.org/ore/terms/Aggregation" label="Aggregation"/>
   <atom:category scheme="http://www.openarchives.org/ore/atom/modified" term="2024-01-29T11:09:39Z"/>
   <atom:category scheme="http://www.dspace.org/objectModel/" term="DSpaceItem" label="DSpace Item"/>
   <atom:link rel="http://www.openarchives.org/ore/terms/aggregates" href="https://docta.ucm.es/bitstreams/9e3590e4-5d77-4d98-bfb2-4db8de8b82be/download" title="Tributación_de_los_beneficios.pdf" type="application/pdf" length="523316"/>
   <oreatom:triples>
      <rdf:Description xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" rdf:about="https://hdl.handle.net/20.500.14352/95890/ore.xml#atom">
         <rdf:type rdf:resource="http://www.dspace.org/objectModel/DSpaceItem"/>
         <dcterms:modified>2024-01-29T11:09:39Z</dcterms:modified>
      </rdf:Description>
      <rdf:Description xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" rdf:about="https://docta.ucm.es/bitstreams/9e3590e4-5d77-4d98-bfb2-4db8de8b82be/download">
         <rdf:type rdf:resource="http://www.dspace.org/objectModel/DSpaceBitstream"/>
         <dcterms:description>ORIGINAL</dcterms:description>
      </rdf:Description>
      <rdf:Description xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" rdf:about="https://docta.ucm.es/bitstreams/979b414b-7cf2-437d-bf9e-87959dbb9916/download">
         <rdf:type rdf:resource="http://www.dspace.org/objectModel/DSpaceBitstream"/>
         <dcterms:description>LICENSE</dcterms:description>
      </rdf:Description>
      <rdf:Description xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" rdf:about="https://docta.ucm.es/bitstreams/b2f04826-151c-4c8a-bf13-b1f4c30926f7/download">
         <rdf:type rdf:resource="http://www.dspace.org/objectModel/DSpaceBitstream"/>
         <dcterms:description>CC-LICENSE</dcterms:description>
      </rdf:Description>
      <rdf:Description xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" rdf:about="https://docta.ucm.es/bitstreams/910a8655-59f9-4282-81b1-d885ab36aac9/download">
         <rdf:type rdf:resource="http://www.dspace.org/objectModel/DSpaceBitstream"/>
         <dcterms:description>THUMBNAIL</dcterms:description>
      </rdf:Description>
      <rdf:Description xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" rdf:about="https://docta.ucm.es/bitstreams/fbb31b93-73b2-4b19-b075-d1c9d5763cbc/download">
         <rdf:type rdf:resource="http://www.dspace.org/objectModel/DSpaceBitstream"/>
         <dcterms:description>THUMBNAIL</dcterms:description>
      </rdf:Description>
      <rdf:Description xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" rdf:about="https://docta.ucm.es/bitstreams/2f2ff5b0-25ec-4b4e-ae1a-94adbb378951/download">
         <rdf:type rdf:resource="http://www.dspace.org/objectModel/DSpaceBitstream"/>
         <dcterms:description>TEXT</dcterms:description>
      </rdf:Description>
   </oreatom:triples>
</atom:entry></metadata></record></GetRecord></OAI-PMH>