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Recolector de Ciencia Abierta, RECOLECTA
Bachelor thesis . 2020
Data sources: Recolector de Ciencia Abierta, RECOLECTA
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Recolector de Ciencia Abierta, RECOLECTA
Bachelor thesis . 2020
Data sources: Recolector de Ciencia Abierta, RECOLECTA
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
ARCHIVO DIGITAL PARA LA DOCENCIA Y LA INVESTIGACION
Bachelor thesis . 2020
Data sources: ARCHIVO DIGITAL PARA LA DOCENCIA Y LA INVESTIGACION
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La obsolescencia del concepto Establecimiento Permanente: análisis de las soluciones propuestas en el Proyecto BEPS

descriptionPublicationkeyboard_double_arrow_right Bachelor thesis 01 Jan 2020 Spain
Authors: Carrión Méndez, Unatx;

handle: 10810/46264

La obsolescencia del concepto Establecimiento Permanente: análisis de las soluciones propuestas en el Proyecto BEPS

Abstract

[ES]En el mundo globalizado en el que vivimos actualmente, la irrupción de las TIC y la economía digital han causado que conceptos del comercio tradicional, como por ejemplo, el tema a tratar en este trabajo el "Establecimiento Permanante", tengan que actualizarse. A lo largo del trabajo se estudiarán las propuestas emitidas por la OCDE en el informe final de 2015, propuestas llevadas a cabo para modificar el concepto de estudio a una nueva realidad digital.

Country
Spain
Related Organizations
Keywords

economía digital, actividad digital totalmente desmaterializada, proyecto BEPS, establecimiento permanente, presencia digital significativa

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    popularity
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    influence
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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).
BIP!Citations provided by BIP!
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.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green