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

Autores:
Ojeda Pinto, Yoner
Tipo de recurso:
Trabajo de grado de pregrado
Fecha de publicación:
2018
Institución:
Universidad Externado de Colombia
Repositorio:
Biblioteca Digital Universidad Externado de Colombia
Idioma:
eng
OAI Identifier:
oai:bdigital.uexternado.edu.co:001/1645
Acceso en línea:
https://bdigital.uexternado.edu.co/handle/001/1645
https://doi.org/10.57998/bdigital.handle.001.1645
Palabra clave:
Derecho fiscal
Impuestos
Impuestos internacionales
Permanent establishment
OECD model
UN model
Basic rule
International tax law
Rights
openAccess
License
Universidad Externado de Colombia
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network_name_str Biblioteca Digital Universidad Externado de Colombia
repository_id_str
dc.title.spa.fl_str_mv 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 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
spellingShingle 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
Derecho fiscal
Impuestos
Impuestos internacionales
Permanent establishment
OECD model
UN model
Basic rule
International tax law
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 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
dc.creator.fl_str_mv Ojeda Pinto, Yoner
dc.contributor.advisor.none.fl_str_mv Rodríguez Peña, Cristian Camilo
dc.contributor.author.spa.fl_str_mv Ojeda Pinto, Yoner
dc.subject.lemb.spa.fl_str_mv Derecho fiscal
Impuestos
Impuestos internacionales
topic Derecho fiscal
Impuestos
Impuestos internacionales
Permanent establishment
OECD model
UN model
Basic rule
International tax law
dc.subject.proposal.spa.fl_str_mv Permanent establishment
OECD model
UN model
Basic rule
International tax law
description 49 páginas
publishDate 2018
dc.date.issued.spa.fl_str_mv 2018
dc.date.accessioned.spa.fl_str_mv 2019-04-12T17:55:07Z
dc.date.available.spa.fl_str_mv 2019-04-12T17:55:07Z
dc.type.spa.fl_str_mv Trabajo de grado - Pregrado
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identifier_str_mv 10.57998/bdigital.handle.001.1645
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https://doi.org/10.57998/bdigital.handle.001.1645
dc.language.iso.spa.fl_str_mv eng
language eng
dc.relation.references.spa.fl_str_mv Omar Cabrera “Establecimeinto Permanente: Especial enfasis en la clausula de agencia” (2016) Universidad Externado de Colombia.
dc.rights.spa.fl_str_mv Universidad Externado de Colombia
dc.rights.accessrights.spa.fl_str_mv info:eu-repo/semantics/openAccess
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eu_rights_str_mv openAccess
dc.format.mimetype.spa.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Bogotá : Universidad Externado de Colombia, 2018.
dc.publisher.faculty.spa.fl_str_mv Facultad de Derecho
dc.publisher.program.spa.fl_str_mv Derecho
institution Universidad Externado de Colombia
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spelling Rodríguez Peña, Cristian Camilovirtual::956-1Ojeda Pinto, Yoner9a02c78b1bd0860091f7a599f40f020e-12019-04-12T17:55:07Z2019-04-12T17:55:07Z201849 páginasThis 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.PregradoAbogado(a)application/pdf10.57998/bdigital.handle.001.1645https://bdigital.uexternado.edu.co/handle/001/1645https://doi.org/10.57998/bdigital.handle.001.1645engBogotá : Universidad Externado de Colombia, 2018.Facultad de DerechoDerechoOmar Cabrera “Establecimeinto Permanente: Especial enfasis en la clausula de agencia” (2016) Universidad Externado de Colombia.Universidad Externado de Colombiainfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Atribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)https://creativecommons.org/licenses/by-nc-nd/4.0/Derecho fiscalImpuestosImpuestos internacionalesPermanent establishmentOECD modelUN modelBasic ruleInternational tax lawThe 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 conventionsTrabajo de grado - Pregradohttp://purl.org/coar/resource_type/c_7a1fTextinfo:eu-repo/semantics/bachelorThesishttps://purl.org/redcol/resource_type/TPinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85PublicationRodríguez Peñavirtual::956-1Cristian Camilovirtual::956-10000-0002-3370-1503virtual::956-1de4625f5-e090-4c7d-ae75-3e78210c6c67virtual::956-1de4625f5-e090-4c7d-ae75-3e78210c6c67virtual::956-1THUMBNAILGAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system.jpgGAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system.jpgGenerated Thumbnailimage/jpeg6494https://bdigital.uexternado.edu.co/bitstreams/452f1a6a-2d65-4642-9575-771c61620f5c/download0c8054dec4ef0834a6dee7edf178ac7dMD59GAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system-Autorizacion.jpgGAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system-Autorizacion.jpgGenerated Thumbnailimage/jpeg12883https://bdigital.uexternado.edu.co/bitstreams/2a4a94e0-1726-4b23-921a-2cd4d80ad467/download428058028cb9688d7cab212ecd506146MD511TEXTGAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system.txtGAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system.txtExtracted texttext/plain96522https://bdigital.uexternado.edu.co/bitstreams/4ef494e9-18de-4ae4-806c-60240ce4514b/downloada4f76266070f6c12c743da386cc1dddaMD58GAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system-Autorizacion.txtGAA-en-2018-The_permanent_establishment_basic_rule_concept_under_the_model_tax_conventions_and_the_colombian_tax_system-Autorizacion.txtExtracted texttext/plain3https://bdigital.uexternado.edu.co/bitstreams/7293e96c-ca72-4597-b03c-88d6149789c0/download2228e977ebea8966e27929f43e39cb67MD510LICENSElicense.txtlicense.txttext/plain; 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