Resumen

PEDROSA LOPEZ, José Carlos. The general clause of permanent establishment, the distinction between dependent and independent agent on the article 5 OECD mc and the controversial legal status of commissionaire. Rev. Bol. Der. [online]. 2016, n.22, pp.270-288. ISSN 2070-8157.

Abstract: Since its inception, the permanent establishment has been one of the most fundamental features in the context of international taxation.This paper, after giving an overview of its historical background, analyses the main elements of its general clause and gives a substantial interpretation of the agent PE clause. It also clarifies both the dependent and the independent agent. Furthermore, it points out the controversy regarding the uncertain legal status of the commissionaire.

Palabras clave : Permanent Establishment; art. 5 OECD MC; general clause; dependent agent and independent agent..

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