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Revista chilena de derecho y tecnología

versión On-line ISSN 0719-2584

Resumen

FAUNDEZ UGALDE, Antonio. The problem of the existing concept of permanent establishment contained in international double taxation conventions facing the new tax challenges in the digital economy. Rev. chil. derecho tecnol. [online]. 2018, vol.7, n.1, pp.155-173. ISSN 0719-2584.  http://dx.doi.org/10.5354/0719-2584.2017.48223.

The new tax challenges posed by the digital economy, as suggested by the OECD, confirm the obsolescence of the concept of permanent establishment offered by article 5 of the Model Convention to avoid double taxation. Nevertheless, the proposals aimed at finding a solution to such obsolescence on the digital economy conceal a more complex conflict for Chile, which focuses on the way Chilean jurisprudence has interpreted the scope of the permanent establishment’s aforementioned clause. Thus, this article provides systematic and technical analysis of the legal environment of the concept of permanent establishment from the perspective of digital economy, deepening on aspects that can improve their application in specific cases.

Palabras clave : Permanent establishment; double taxation; BEPS; digital economy..

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