La difícil precisión de la noción de establecimiento permanente a través de la cláusula del agente dependiente (STS de 12 de enero de 2012, Caso Roche)
Ribes Ribes, Aurora;
La difícil precisión de la noción de establecimiento permanente a través de la cláusula del agente dependiente (STS de 12 de enero de 2012, Caso Roche)
La autora examina críticamente la Sentencia del Tribunal Supremo español de 12 de enero de 2012, recaída al hilo del Caso Roche, en relación con la determinanción de la existencia o no de establecimiento permanente a efectos fiscales, a través de la precisión de la cláusula del agente dependiente.
Derecho Financiero y Tributario, Establecimiento permanente, Agente dependiente, Caso Roche, Convenios de doble imposición
Derecho Financiero y Tributario, Establecimiento permanente, Agente dependiente, Caso Roche, Convenios de doble imposición
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).0 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
Average
Average
Average
Green
Fields of Science