Browsing Núm. 76 (2019) by Author "García Santos, Frank Fermín"
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Reflexiones sobre el Convenio Multilateral y su conexión con el ordenamiento jurídico peruano: el caso del establecimiento permanente
García Santos, Frank Fermín; Riveros Vélez, Jeff Anders (Pontificia Universidad Católica del PerúPE, 2019-08-31)The fight against base erosion and profit shifting has been pointed out by the OECD as a problem that requires a coordinated response among the various jurisdictions around the world. As a proposed solution, the OECD has ...