Essays about: "Moisés Zúñiga Vargas"
Found 1 essay containing the words 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?University essay from Lunds universitet/Institutionen för handelsrätt
Abstract : 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. READ MORE