AGREEMENTS TO AVOID DOUBLE TAXATION, PERMANENT ESTABLISHMENTS, ITS DOCTRINAIRE RANGE

• Autor: Santa Cruz Miranda, Adolfo
• Formato: artículo
• Fecha de Publicación: 2015
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/11612
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/11612
• Nivel de acceso: acceso abierto
• Materia: Agreements to avoid double taxation; OECD Model Convention Framework; countries signatories to conventions; Permanent establishments (PE); Peruvian law of income tax; Convenios para evitar la doble imposición; Convenio Marco Modelo OCDE; países signatarios de convenios; Establecimientos Permanentes (EP); legislación peruana del impuesto a la renta.

In the previous edition of Quipukamayoc Magazine, Vol. 22 No. 42, July-December 2014, was published the first installment of the topic we called “The Internatio-nal Tax and Agreements to avoid double taxation”. We defined the legal scope of “International treaties set out in articles Nos. 55 to 57 of the Political Constitution of Peru and developed the study of international tax treaties called “Agreements to avoid double taxation” (hereinafter CDI). We had the essential task in this first work, to analyze of the causes of international juridical double taxation and bilateral corrections established by the CDI under agreements among countries. The analysis incorporated comments on the meaning of the two “Framework agreements to avoid double taxation”, developed at the international level, particularly the most used by our country, “The OECD Model Convention Framework” developed by the Organization for Economic Cooperation and Economic Development. This Institution under the so-called “G-20” incorporates the main countries of the world economically.