Las últimas tendencias en el establecimiento permanente como punto de conexióndel asunto "McDonald‘s" a las propuestas del grupo "Código de conducta"

Bibliographische Referenzen

• BRAVO, N. (2016): ―The Multilateral Tax Instrument and Its Relationship with Tax Treaties‖, World Tax Journal, Vol. 8, nº 3.
• CUNHA, R. C. (2016): ―BEPS Action 6: Uncertainty in the Principle Purpose Test Rule‖, Global Taxation, 60, Vol. 1.
• EISENBEISS, J. (2016): ―BEPS Action 7: Evaluation of the Agency Permanent Establishment‖, Intertax, Vol. 44, nº 6/7.
• GIL GARCÍA, E. (2014): ―La conveniencia de fijar una cláusula antiabuso en relación con el concepto de establecimiento permanente‖, en: Memorias de las XXVII Jornadas Latinoamericanas de Derecho Tributario, Instituto Peruano de Derecho Tributario, Tomo II, Lima.
• HASLEHNER, W. (2016): ―The McDonald‘s State Aid Case – The EU Commission Interprets a Tax Treaty‖, Kluwer International Tax Blog.
• HONGLER, P. y PISTONE, P. (2015): ―Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy‖, IBFD – Working Paper.
• LANG, M. (2015): ―Tax Rulings and State Aid Law‖, British Tax Review, nº 3, 2015.
• OECD (2015a): Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6: Final Report, OECD Publishing, París.
• OECD (2015b): Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7: Final Report, OECD Publishing, París.
• OECD (2016): Additional Guidance on the Attribution of Profits to Permanent Establishments¸ BEPS Action 7, Public Discussion Draft, July – September 2016.
• SOLER ROCH, M. T. (2013): ―Spain: Permanent establishment – The concept of ―fixed place of business‖ and the concept of ―dependent agent‖‖, Tax Treaty Case Law around the Globe 2013, LINDE VERLAG.