The Resource Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence

Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence

Label
Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Title
Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Creator
Subject
Language
eng
Summary
This article addresses the lack of harmony between the concept of permanent establishment (PE) in international tax law and the emergence of the digital era. The fixity requirement can easily be avoided by enterprises that operate within the digital economy and benefit from its advantages. In the authors' view it is necessary to establish new taxable nexus for taxing PEs in source countries adapted to the current context of digital commerce. This article examines the possible alternatives, paying special attention to significant digital and economic presence as a proposed taxable nexus
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 11 ; p. 732-741
http://library.link/vocab/creatorName
  • Gómez Requena, J.Á
  • Moreno González, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • e-commerce
  • PE
  • digital PE
  • nexus
  • significant digital presence
  • significant economic presence
Label
Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Instantiates
Publication
Label
Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Publication

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