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Un Análisis Sobre El Enfoque Autorizado De La Ocde Para La Atribución De Beneficios A Los Establecimientos Permanentes

Author

Listed:
  • Ignacio Luis Gómez Jiménez

    (Agencia Estatal de Administración tributaria)

Abstract

En este artículo se analiza el consenso alcanzado en la OCDE para la atribución de beneficios a los establecimientos permanentes. Para ello, se estudian, de la forma en que aparecen en el Informe publicado por esta organización, los dos pasos requeridos por el denominado enfoque autorizado de la OCDE, dándose las claves y antecedentes para facilitar su comprensión. También se describen los cambios en los Comentarios al artículo 7 del Modelo del Convenio OCDE 2008 y los aspectos en los que el enfoque autorizado de la OCDE y el Modelo del Convenio OCDE siguen en conflicto.

Suggested Citation

  • Ignacio Luis Gómez Jiménez, 2009. "Un Análisis Sobre El Enfoque Autorizado De La Ocde Para La Atribución De Beneficios A Los Establecimientos Permanentes," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 133(4), pages 125-155, December.
    • Handle: RePEc:hpe:crotri:y:2009:v:133:i:4:p:125-155
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