Sökning: "Moisés Zúñiga Vargas"
Hittade 1 uppsats innehållade orden Moisés Zúñiga Vargas.
1. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?Magister-uppsats, Lunds universitet/Institutionen för handelsrätt
Sammanfattning : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. LÄS MER