Literatura académica sobre el tema "Permanent establishment"
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Artículos de revistas sobre el tema "Permanent establishment"
de L’Hotellerie-Fallois, Domingo J. Jiménez-Valladolid. "The Permanent Establishment: Still a (Permanent) Requirement?" EC Tax Review 23, Issue 1 (1 de febrero de 2014): 4–15. http://dx.doi.org/10.54648/ecta2014002.
Texto completo이준규 y Sangdo Lee. "Passive Partner and Permanent Establishment". Journal of IFA, Korea 26, n.º 1 (febrero de 2010): 145–66. http://dx.doi.org/10.17324/ifakjl.26.1.201002.002.
Texto completoShalhav, Sarig. "The Revised Permanent Establishment Rules". Intertax 31, Issue 4 (1 de abril de 2003): 131–47. http://dx.doi.org/10.54648/taxi2003031.
Texto completoGeurts, Matthias. "Server as a Permanent Establishment?" Intertax 28, Issue 4 (1 de abril de 2000): 173–75. http://dx.doi.org/10.54648/262455.
Texto completoPleijsier, Arthur. "The Agency Permanent Establishment Under Revision?" Intertax 25, Issue 6/7 (1 de junio de 1997): 247–54. http://dx.doi.org/10.54648/taxi1997044.
Texto completoVan Schalkwyk, Linda y Rozelle Van Schaik. "A critical analysis of the concepts ‘Permanent Establishment’ and ‘Foreign Business Establishment’". Journal of Economic and Financial Sciences 5, n.º 1 (30 de abril de 2012): 63–82. http://dx.doi.org/10.4102/jef.v5i1.306.
Texto completoColabella, Rachel. "The Phenomenon of Double Taxation and the Interpretation of Article V (Permanent Establishments) of the Canada-U.S. Income Tax Convention (1980)". Alberta Law Review 33, n.º 3 (1 de junio de 1995): 626. http://dx.doi.org/10.29173/alr1133.
Texto completoMoreno, Andrés Báez. "COVID-19 and Fiscal Policies: Unnecessary and Yet Harmful: Some Critical Remarks to the OECD Note on the Impact of the COVID-19 Crisis on Tax Treaties." Intertax 48, Issue 8/9 (1 de agosto de 2020): 814–30. http://dx.doi.org/10.54648/taxi2020080.
Texto completoKravchuk, S. V. "DEVELOPMENT OF PERMANENT ESTABLISHMENT CONCEPT IN RUSSIA". Vestnik Universiteta, n.º 11 (2017): 100–104. http://dx.doi.org/10.26425/1816-4277-2017-11-100-104.
Texto completoQuilitzsch, Carsten y Xaver Ditz. "The Definition of Permanent Establishment: Current OECD and German Case Law Developments". Intertax 40, Issue 10 (1 de octubre de 2012): 556–65. http://dx.doi.org/10.54648/taxi2012055.
Texto completoTesis sobre el tema "Permanent establishment"
Van, Schaik Rozelle. "A critical analysis of the concepts permanent establishment and foreign business establishment". Thesis, Stellenbosch : Stellenbosch University, 2010. http://hdl.handle.net/10019.1/21139.
Texto completoENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co- Operation and Development. The existence of a permanent establishment in a tax jurisdiction determines the right of the jurisdiction to tax the profits of the permanent establishment. The concept foreign business establishment was inserted into section 9D of the Act by clause 10(1)(a) of the Revenue Laws Amendment Act, Act 59 of 2000. Section 9D is an antiavoidance provision, which determines that certain foreign-sourced income generated by South African controlled foreign companies are subject to tax in South Africa. The concept foreign business establishment is one of the exclusions from the anti-avoidance provisions in section 9D. The Revenue Laws Amendment Act, Act 59 of 2000, replaced all references to the concept permanent establishment with a reference to the newly introduced concept foreign business establishment in section 9D(9)(b) of the Act. The Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000 (SARS 2000:1-12) does not provide a reason for the replacement of the concept permanent establishment. The objective of this study was to analyse and compare the concepts permanent establishment and foreign business establishment in order to make recommendations regarding the required additions and amendments to replace the concept foreign business establishment with the internationally recognised and accepted concept permanent establishment. The proposed replacement of the concept foreign business establishment with an internationally recognised and accepted tax concept will enhance the international compatibility of the Act. The use of an internationally recognised and accepted tax concept will provide clarity and certainty regarding the tax implications of section 9D(9)(b) for those affected by it. It was found that the concepts permanent establishment and foreign business establishment are used in different contexts within the Act. The concepts also apply to different types of taxpayers in different situations. The two concepts have, however, the same objective, being the identification of criteria for the existence of legitimate and substantive business activities in the foreign tax jurisdiction. A comparison between the definitions of the two concepts reveals that there are various components in the definitions with the same wording and meaning. After a detailed comparison between the two definitions it was found that, subject to some suggested additions and amendments, the internationally recognised and accepted concept permanent establishment can replace the concept foreign business establishment in section 9D(9)(b) of the Act without having a material impact on the objective of section 9D(9)(b). This replacement is possible due to the mutual objective of and similar components contained in the definitions of the concepts permanent establishment and foreign business establishments.
AFRIKAANSE OPSOMMING: Die Inkomstebelastingwet, Wet 58 van 1962 (‘die Wet’) definieer ’n permanente saak in artikel 1. Die definisie van ’n permanente saak verwys na artikel 5 van die ‘Model Tax Convention on Income and on Capital of the Organisation for Economic Co-Operation and Development’. Die bestaan van ’n permanente saak in ’n belastingjurisdiksie bepaal die reg van die belastingjurisdiksie om die winste van die permanente saak te belas. Die begrip buitelandse besigheidsaak is deur artikel 10(1)(a) van die Wysigingswet op Inkomstewette, Wet 59 van 2000 in die Wet ingesluit. Artikel 9D is ’n teenvermydingsbepaling wat bepaal dat sekere inkomste vanaf ’n buitelandse bron gegenereer deur ’n Suid-Afrikaans beheerde buitelandse maatskappy in Suid-Afrika belas word. Die begrip buitelandse besigheidsaak is een van die uitsluitings van die teenvermydingsbepaling in artikel 9D. Alle verwysings in artikel 9D(9)(b) na die begrip permanente saak is deur die Wysigingswet op Inkomstewette, Wet 59 van 2000, vervang met ’n verwysing na die nuwe begrip buitelandse besigheidsaak. Die ‘Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000’ (SARS 2000:1-12) verskaf nie ’n rede vir die vervanging van die begrip permanente saak nie. Die doel van die studie was om die begrippe permanente saak en buitelandse besigheidsaak te vergelyk sodat voorstelle gemaak kan word rakende die nodige byvoegings en wysings om die begrip buitelandse besigheidsaak met die internasionaal aanvaarde en erkende begrip, permanente saak, te vervang. Die voorgestelde vervanging van die begrip buitelandse besigheidsaak met ’n internasionaal aanvaarde en erkende begrip sal die internasionale verenigbaarheid van die Suid Afrikaanse wetgewing bevorder. Die gebruik van ’n begrip wat internasionaal aanvaar en erken word, sal sekerheid en duidelikheid bewerkstellig vir diegene wat deur die artikel geaffekteer word. Daar is bevind dat die begrippe permanente saak en buitelandse besigheidsaak in die Wet in verskillende verbande gebruik word. Die begrippe is ook van toepassing op verskillende belastingbetalers in verskillende situasies. Die twee begrippe het egter dieselfde doelwit naamlik die identifisering van kriteria vir die bestaan van wesenlike en volwaardige besigheidsaktiwiteite in die buitelandse belastingjurisdiksie. ’n Vergelyking tussen die definisies van die twee begrippe toon dat verskeie komponente van die definisies dieselfde woorde en betekenis bevat. Na ’n detail vergelyking van die twee begrippe is daar bevind dat, onderhewig aan sommige voorgestelde byvoegings en wysigings, die internasionaal erkende en aanvaarde begrip permanente saak die begrip buitelandse besigheidsaak in artikel 9D(9)(b) van die Wet kan vervang. Die vervanging is moontlik weens die gemeenskaplike doelwit en soortgelyke komponente in die definisies van die begrippe permanente saak en buitelandse besigheidsaak.
Wepener, Suzette. "The impact of e-commerce on the permanent establishment definition". Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20864.
Texto completoAndersson, Niclas. "Attributing Free Capital and Profit to Permanent Banking Establishments". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14007.
Texto completoRudelius, Linda. "The Scope of Marks & Spencer : The applicability to permanent establishments". Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11059.
Texto completoThe European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law.
A basic feature in domestic tax legislation is that losses are allowed to be set off against profits when calculating the tax liability of a company. At the moment cross-border loss compensation within the EU is restricted, unfeasible or just accepted on a temporary basis. This lack of recognition of loss-offset gives the fact that double taxation may occur and claims form two or more national tax systems leads to uncertainty in the way a company will be taxed. Depending on whether the secondary establishment is a subsidiary or a branch, the rules relating to loss compensation differs.
Taxation of secondary establishments is based on the principle of whether or not they are considered as a resident or a non-resident of the state. In regards to taxation of secondary establishments, the PE is considered to be a non-resident and a subsidiary considered to be a resident. However, the European Court of Justice approach of non discriminatory treatment and equal treatment that has been developed and seen in the history of case law leads to the question if the Marks & Spencer ruling that concerned secondary establishments in form of subsidiaries can be applied to permanent establishments.
The most vital difference between a subsidiary and a permanent establishment is connected to the taxation of the two. The subsidiary is considered to become a resident of the establishing state while the permanent establishment is seen as a non-resident. This legal difference between the two leads to different treatment under tax law. Taxation under a tax treaty leads to the situation where one of the contracting states will either credit or exempt the income deriving from the permanent establishment. Permanent establishments are often taxed under the method of exemption.
In the Marks & Spencer case it was held that losses and profits were two sides of the same coin. Applying this statement to permanent establishments gives the notion that if a contracting state exempts an income, there will be a set off of the symmetry of having losses and profits within the same tax system. This lead to the fact that if applying the Marks & Spencer ruling on permanent establishments that are taxed under the exemption method, allowing terminal losses to be taken into account at the head office will set off the symmetry. Therefore it can be considered as the Marks & Spencer ruling shall not apply to permanent establishments.
Sjöberg, Daniel. "Permanent Establishment : With respect to attribution of income and the question of documentation of internal dealings". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15886.
Texto completoSoliman, Hanya. "The establishment of a permanent international criminal court, a critical analysis of opposing theoretical views". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ52369.pdf.
Texto completoSoliman, Hanya Carleton University Dissertation Law. "The Establishment of a permanent International Criminal Court; a critical analysis of opposing theoretical views". Ottawa, 2000.
Buscar texto completoHietala, Sanna. "Assignments abroad : Determining when they constitute a permanent establishment for a foreign enterprise in the host country". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-24718.
Texto completoHasanbegovic, Jasmina. "Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach". Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11417.
Texto completoBusiness profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.
Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits to PEs.
The first part of the purpose of this thesis is to study the Swedish approach for attributing profits to dependent agent PEs in relation to the authorised OECD approach. An enterprise from the home state can be considered to have a dependent agent PE in the host state if it conducts business in the host state through a dependent agent located therein. This is provided that the agent has the authority to conclude contracts in the name of the enterprise and exercises this authority regularly.
Under the authorised OECD approach for profit attribution to dependent agent PEs it is possible to allocate profits to the PE in excess of the arm’s length remuneration paid to the dependent agent. Thereby, the OECD has adopted the dual taxpayer approach as the authorised OECD approach.
According to the author’s opinion the Swedish perspective regarding profit attribution to dependent agent PEs differs from the authorised OECD approach as the dual taxpayer approach so far has not been applied in Sweden. Furthermore, it differs as the attribution of capital to PEs is not allowed according to case law and as far as the recognition of internal dealings is concerned.
When the OECD adopted the dual taxpayer approach as the authorised OECD approach another method was available; the single taxpayer approach. In line with this approach no further profits in excess of the arm’s length remuneration to the dependent agent can be attributed to the dependent agent PE. However, the single taxpayer approach was rejected as the authorised OECD approach, which has lead to disagreement within the international tax community.
Therefore, the second part of the purpose of this thesis is to study to what extent the authorised OECD approach is sustained. This is done by analysing reactions to the single and dual taxpayer approach among business and academic circles.
The author believes that reactions against the dual taxpayer approach mainly arise in situations when an enterprise in the host state gives rise to a dependent agent PE. Therefore, the authorised OECD approach should have recognised that different types of dependent agent PEs might arise and the approach is only sustained to the extent that a person belonging to the foreign enterprise leads to the existence of a dependent agent PE.
Young, Nikita Jade. "The effect of global e-commerce on taxation legislation and the permanent establishment concept in South Africa". Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001608.
Texto completoLibros sobre el tema "Permanent establishment"
How fixed is a permanent establishment? Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2013.
Buscar texto completoSkaar, Arvid Aage. Permanent establishment: Erosion of a tax treaty principle. Deventer: Kluwer Law and Taxation Publishers, 1991.
Buscar texto completoByler, James W. Establishment report: Permanent plots to evaluate the effects of Armillaria root disease in precommercially thinned stands. Missoula, Mont: United States Dept. of Agriculture, Forest Service, Northern Region, State & Private Forestry, 1985.
Buscar texto completoKegley, Sandy. Establishment report for dougls-fir [i.e. douglas-fir] tussock moth permanent plots on the Clearwater National Forest. Missoula, MT: USDA Forest Service, Northern Region, 2003.
Buscar texto completoWilliams, Robert L. Fundamentals of permanent establishments. The Hague, The Netherlands: Wolters Kluwer Law & Business, 2014.
Buscar texto completoDependent agents as permanent establishments. Wien: Linde, 2014.
Buscar texto completoJohn, Huston. Permanent establishments: A planning primer. Deventer: Kluwer Law and Taxation Publishers, 1993.
Buscar texto completoHentschel, Sven. The Taxation of Permanent Establishments. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34000-1.
Texto completoWatch, Human Rights. Afghanistan's Bonn Agreement one year later: A catalog of missed opportunities. New York: Human Rights Watch, 2002.
Buscar texto completoGreat Britain. Parliament. House of Commons. European Scrutiny Committee. Fourth report together with the proceedings of the Committee on January 2001: Documents considered by the Committee including: Community postal services(10544/00), Establishment of permanent CESDP bodies. London: Stationery Office, 2001.
Buscar texto completoCapítulos de libros sobre el tema "Permanent establishment"
Nuggehalli, Nigam. "Permanent Establishment". En International Taxation, 29–46. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3670-2_4.
Texto completoPhillips, John S. "Permanent Establishment". En Tax Treaty Networks 1991, 121–66. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-6.
Texto completoRiccardi, Lorenzo. "Anti-Avoidance Rules and Permanent Establishment Concept". En Chinese Tax Law and International Treaties, 103–9. Heidelberg: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-00275-0_8.
Texto completoNeitzel, Heidemarie. "Establishment of Permanent Growing Lymphoblastoid Cell Lines". En Diagnostic Cytogenetics, 121–31. Berlin, Heidelberg: Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/978-3-642-59918-7_6.
Texto completoParrilli, Davide Maria. "Grid and Taxation: The Server as Permanent Establishment in International Grids". En Lecture Notes in Computer Science, 89–102. Berlin, Heidelberg: Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-85485-2_7.
Texto completoMontserrat, Hermosin Alvarez. "The Permanent Establishment The Crisis of an Institution in The Digital Economy". En WCLF Tax und IP Gesprächsband 2019, 37–58. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-32073-7_4.
Texto completoLo, Chang-fa. "On the Establishment of a Regional Permanent Mediation Mechanism for Disputes Among East and Southeast Asian Countries". En Economics, Law, and Institutions in Asia Pacific, 335–51. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1995-1_20.
Texto completoHentschel, Sven. "G. Conclusion". En The Taxation of Permanent Establishments, 423–28. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34000-1_7.
Texto completoHentschel, Sven. "B. Overarching Principles of Tax Policy". En The Taxation of Permanent Establishments, 15–37. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34000-1_2.
Texto completoHentschel, Sven. "E. Digitalisation of the Economy and Its Implications for the PE Concept". En The Taxation of Permanent Establishments, 309–59. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-34000-1_5.
Texto completoActas de conferencias sobre el tema "Permanent establishment"
Broms, Bengt. "ESTABLISHMENT OF THE PERMANENT INTERNATIONAL CRIMINAL COURT". En Proceedings of the Forty-Eighth Pugwash Conference on Science and World Affairs. WORLD SCIENTIFIC, 2001. http://dx.doi.org/10.1142/9789812810212_0049.
Texto completoWang, Jiahui, Mingyu Wang, Dafang Wang y Qi Li. "Establishment of Electromagnetic Model of Permanent Magnet Synchronous Motor for Electric Machine Emulator". En 2021 International Conference on Control Science and Electric Power Systems (CSEPS). IEEE, 2021. http://dx.doi.org/10.1109/cseps53726.2021.00070.
Texto completoKovač, Matjaž. "Analysis of Taxation of Income-Related To Permanent Establishment According To the OECD Model". En 3rd International Conference on Research in Business, Management and Economics. GLOBALKS, 2020. http://dx.doi.org/10.33422/3rd.icrbme.2020.11.110.
Texto completoYanliang, Xu y Xin Feng. "Model Establishment and Parameter Calculation of Permanent Magnet-Biased Hybrid Magnetic Bearing with Magnet in Rotor". En 2007 2nd IEEE Conference on Industrial Electronics and Applications. IEEE, 2007. http://dx.doi.org/10.1109/iciea.2007.4318366.
Texto completoKerdtuad, Paiwan, Thawatchai Simma, Kunjana Chaiamarit y Soupagorn Visawaphatradhanadhorn. "Establishment of a Pico Hydro Power Plant Using Permanent Magnet Synchronous Generator Supplied for AC Microgrid". En 2018 International Electrical Engineering Congress (iEECON). IEEE, 2018. http://dx.doi.org/10.1109/ieecon.2018.8712214.
Texto completoDunlap, R. A. y C. J. Purcell. "A Magnetostrictive Sonar Projector Utilizing a Terfenol Driver". En ASME 1995 Design Engineering Technical Conferences collocated with the ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/detc1995-0442.
Texto completoAllapitchai, M. Shahril Majid, Ahmad Luqman Johan, El Khalil Mohamed M’Bareck Heboul, Sattiyaraju Sellapan, William Sin Yoong Liew, Ahmad Hafizi Ahmad Zaini, Mohd Hairi Abdul Razak y M. Yuzmanizeil Yaakub. "Annulus Perforate, Wash and Cement : Establishing Barrier Verification Process for Deepwater Subsea Wells Abandonment and Its Lessons Learnt". En SPE Symposium: Decommissioning and Abandonment. SPE, 2021. http://dx.doi.org/10.2118/208492-ms.
Texto completoKo, Hyun Seok, Yong Min Kim, Young Wook Lee, Dong Hoon Shin, Young Ho Cho y Chang Sun Kang. "Establishment of Korean Nuclear Ombudsman System Importing Compensation and Insurance Concept for Residents". En 14th International Conference on Nuclear Engineering. ASMEDC, 2006. http://dx.doi.org/10.1115/icone14-89725.
Texto completoKaratalov, Omurbek. "Open Economy and Economic Integration within the Framework of Eurasia". En International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00633.
Texto completoFRENCH, J. "Establishment and support of a permanently staffed Mars outpost". En 27th Aerospace Sciences Meeting. Reston, Virigina: American Institute of Aeronautics and Astronautics, 1989. http://dx.doi.org/10.2514/6.1989-514.
Texto completoInformes sobre el tema "Permanent establishment"
Dietz, Neil. Establishment of a Permanent Campus for the Seafarers Training Center of the Paul Hall Institute for Human Development, in Kalaelova, Hawaii. Fort Belvoir, VA: Defense Technical Information Center, junio de 2006. http://dx.doi.org/10.21236/ada455058.
Texto completoGellici, J. A. y C. E. Gawne. Hydrogeologic investigation and establishment of a permanent multi-observational well network in Aiken, Allendale, and Barnwell Counties, South Carolina. Phase VIII. Office of Scientific and Technical Information (OSTI), febrero de 1996. http://dx.doi.org/10.2172/239303.
Texto completoGellici, J. A., R. H. Reed, W. R. Logan, R. K. Aadland y G. C. Simones. Hydrogeologic investigation and establishment of a permanent multi-observational well network in Aiken, Allendale, and Barnwell Counties, South Carolina. Eight-year interim report (1986-1994). Volume 1 cluster-site description. Office of Scientific and Technical Information (OSTI), mayo de 1995. http://dx.doi.org/10.2172/70740.
Texto completoMillán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité y Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), noviembre de 2021. http://dx.doi.org/10.19088/ictd.2021.015.
Texto completoFinancial Stability Report - Second Semester of 2020. Banco de la República de Colombia, marzo de 2021. http://dx.doi.org/10.32468/rept-estab-fin.sem2.eng-2020.
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