Examinando por Materia "Impuestos internacionales"
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- PublicaciónAcceso abiertoThe permanent establishment basic rule concept under the model tax conventions and the colombian tax system: analysis in light of OECD and UN model income tax conventions(Bogotá : Universidad Externado de Colombia, 2018., 2018) Ojeda Pinto, Yoner; Rodríguez Peña, Cristian CamiloThis work summarizes the origin and evolution of PE, then it focuses on describing each of the elements of the basic rule definition of PE in light of the OECD and UN models in order to know when a PE can be constituted, and finally, it describes the concept of PE under the Colombian tax legal system as well as the differences and similarities with the Models and the current issues of such definition.