El establecimiento permanente como cláusula de derecho interno en la legislación tributaria colombiana : el caso particular de las oficinas de representación de las reaseguradoras del exterior

Abstract

Since its inception, the permanent establishment has been one of the most fundamental features in the context of international taxation and, in recent years, in internal taxation. This paper, after giving an overview of its historical background, analyses the main elements of its general clause and its adoption by internal legislations. It also refers to the possibility that foreign reinsurance companies have a permanent establishment in Colombia for reinsuring localized risks in the country.