Some comments to the tax consequences arising from cross-border secondment of staff

Authors

  • Cesar López Saldaña Pontifical Catholic University of Peru image/svg+xml

Keywords:

Secondment, Tax, Income Tax, Double Residence, Allocation of Employees

Abstract

The objective of this article is to analyze, from a tax perspective some aspects arising from the secondment, such as the possible double residence of the employees assigned, the application of income tax on income from personal service
dependent on light model Convention for the Avoidance of Double Taxation of the Organization for Economic Cooperation and Development (“OECD CDI”) and the possible establishment of a permanent establishment by assigning employees to the State of destination.

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Author Biography

  • Cesar López Saldaña, Pontifical Catholic University of Peru

    Abogado por la Pontificia Universidad Católica del Perú. Máster en Derecho Tributario Internacional en la Universidad de
    Florida, USA. Asociado Senior del Estudio Rubio, Leguía & Normand.

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Published

2016-02-07

Issue

No. 52 (2016)

Section

Artículos

License

Copyright (c) 2017 IUS ET VERITAS

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Some comments to the tax consequences arising from cross-border secondment of staff. (2016). IUS ET VERITAS, 24(52), 102-112. https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16373