Localización:Documentos - Instituto de Estudios Fiscales, ISSN 1578-0244, Nº. 3, 2018 (Ejemplar dedicado a: Residencia y establecimiento permanente como puntos de conexión en la fiscalidad internacional: reflexiones y propuestas de futuro)
Avi-Yonah y XU, H. (2016): ―Evaluating BEPS‖, University of Michigan Public Law Research, paper núm. 493,
disponible en: http://papers.ssrn.com/sol3/Papers.cfm?abstract_id=2716125...
BAL, A. y GUTIÉRREZ, C. (2015): ―Taxation of the Digital Economy‖, en M. Cotrut (editor), International Tax structures in the BEPS Era: an...
OECD (2000): Clarification on the application of the permanent establishment definition in e-commerce: changes to the commentary on the Model...
OECD (2005): Are the current treaty rules for taxing business profits appropiate for e-commerce?, París, disponible en http://www.oecd.org/ctp/treaties/35869032.pdf...
OECD (2012): The Digital Economy, Paris, 2012, disponible en http://www.oecd.org/daf/competition/TheDigital-Economy-2012.pdf (último acceso:...
OECD (2014): Action 1. Addresing the tax challenges of the digital economy. Preliminary version, OECD Publishing, Paris, disponible en: http://www.oecd.org/ctp/Action-1-Digital-Economy-ESP-Preliminaryversion.pdf...
OECD (2015a): Base Erosion and Profit Shifting Project, Explanatory Statement, OECD Publishing, Paris, disponible en: http://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf...
OECD (2015b): Action 1. Addresing the tax challenges of the digital economy. OECD Publishing, Paris, disponible en: http://www.oecd-ilibrary.org/docserver/download/2315281e.pdf?expires=1462178794&id=id&accname=guest&checksum
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OECD (2015c): Action 7. Preventing the artificial avoidance of Permanent Establishment Status, OECD Publishing, Paris, disponible en http://www.oecdilibrary.org/docserver/download/2315341e.pdf...
