The 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

49 páginas

Detalles Bibliográficos
Autor Principal: Ojeda Pinto, Yoner
Otros Autores: Rodríguez Peña, Cristian Camilo
Formato: Trabajo de grado (Bachelor Thesis)
Lenguaje:Inglés (English)
Publicado: Bogotá : Universidad Externado de Colombia, 2018. 2019
Materias:
id ir-001-1645
recordtype dspace
spelling ir-001-16452020-11-18T16:49:43Z The 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 Ojeda Pinto, Yoner Rodríguez Peña, Cristian Camilo Derecho fiscal Impuestos Impuestos internacionales Permanent establishment OECD model UN model Basic rule International tax law 49 páginas This 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. Este trabajo resume el origen y la evolución del concepto de Establecimiento Permanente, luego se enfoca en describir cada uno de los elementos de la definición de la regla básica de EP a la luz de los modelos de la OCDE y de la ONU para saber cuándo se puede constituir una EP y, finalmente, describe el concepto de EP en el sistema legal tributario colombiano, así como las diferencias y similitudes con los Modelos y los problemas actuales de dicha definición. Abogado(a) Pregrado 2019-04-12T17:55:07Z 2019-04-12T17:55:07Z 2018 Trabajo de grado - Pregrado http://purl.org/coar/resource_type/c_7a1f info:eu-repo/semantics/bachelorThesis info:eu-repo/semantics/publishedVersion Text https://purl.org/redcol/resource_type/TP https://bdigital.uexternado.edu.co/handle/001/1645 eng Universidad Externado de Colombia https://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess Atribución-NoComercial-SinDerivadas application/pdf application/pdf application/pdf Bogotá : Universidad Externado de Colombia, 2018. Derecho Facultad de Derecho
institution Universidad Externado de Colombia
collection DSpace
language Inglés (English)
topic Derecho fiscal
Impuestos
Impuestos internacionales
Permanent establishment
OECD model
UN model
Basic rule
International tax law
spellingShingle Derecho fiscal
Impuestos
Impuestos internacionales
Permanent establishment
OECD model
UN model
Basic rule
International tax law
Ojeda Pinto, Yoner
The 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
description 49 páginas
author2 Rodríguez Peña, Cristian Camilo
author_facet Rodríguez Peña, Cristian Camilo
Ojeda Pinto, Yoner
format Trabajo de grado (Bachelor Thesis)
author Ojeda Pinto, Yoner
author_sort Ojeda Pinto, Yoner
title The 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
title_short The 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
title_full The 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
title_fullStr The 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
title_full_unstemmed The 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
title_sort 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
publisher Bogotá : Universidad Externado de Colombia, 2018.
publishDate 2019
_version_ 1683767323736932352
score 11,365454