El problema del concepto actual de establecimiento permanente en los convenios de doble tributación internacional frente a los nuevos desafíos fiscales en la economía digital

Translated title of the contribution: The problem of the existing concept of permanent establishment contained in international double taxation conventions facing the new tax challenges in the digital economy

Research output: Contribution to journalArticlepeer-review

Abstract

The new tax challenges posed by the digital economy, as suggested by the OECD, confirm the obsolescence of the concept of permanent establishment offered by article 5 of the Model Convention to avoid double taxation. Nevertheless, the proposals aimed at finding a solution to such obsolescence on the digital economy conceal a more complex conflict for Chile, which focuses on the way Chilean jurisprudence has interpreted the scope of the permanent establishment's aforementioned clause. Thus, this article provides systematic and technical analysis of the legal environment of the concept of permanent establishment from the perspective of digital economy, deepening on aspects that can improve their application in specific cases.

Translated title of the contributionThe problem of the existing concept of permanent establishment contained in international double taxation conventions facing the new tax challenges in the digital economy
Original languageSpanish
Pages (from-to)155-173
Number of pages19
JournalRevista Chilena de Derecho y Tecnologia
Volume7
Issue number1
DOIs
StatePublished - 2018
Externally publishedYes

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