Manual sobre Control de la Planeación Tributaria Internacional

4.12. Measures to contain the abuse of permanent establishments and commission agents

21 November, 2024
Written by: Elizabeth Rodriguez

3.6. Business Restructuring

3.17. Misuse of special purpose entities

3.13. Leasing Operations

3.8. Permanent establishments and commissionaire arrangements

3.15. Artificial fragmentation of contracts

4.9. Measures to contain misconduct by promoters of tax planning schemes

5.6. Procedures to prevent abuse by companies operating in the digital economy – European and Spanish Approach

3.18. Profit Shifting

4.11. Measures to Contain Avoidance or Evasion by Companies Operating in the Digital Economy