The Resource Blockchain : wereldwijd ondernemen zonder vaste inrichting?

Blockchain : wereldwijd ondernemen zonder vaste inrichting?

Label
Blockchain : wereldwijd ondernemen zonder vaste inrichting?
Title
Blockchain : wereldwijd ondernemen zonder vaste inrichting?
Creator
Subject
Language
eng
Summary
The concept of permanent establishment functions within the international tax law context as a minimum threshold to justify the taxation of company profits in the source state. This article researches whether a computer in a blockchain network constitutes a permanent establishment taking into account art. 5 of the OECD Model Convention and EU Directive 2018/147
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 88 (2019), no. 3 ; p. 141-155
http://library.link/vocab/creatorName
  • Volkers, J.W.D.B
  • Burgers, I.J.J
Geographic coverage
International
Language note
Dutch
http://library.link/vocab/subjectName
  • digital economy
  • blockchain
  • digital PE
Label
Blockchain : wereldwijd ondernemen zonder vaste inrichting?
Instantiates
Publication
Label
Blockchain : wereldwijd ondernemen zonder vaste inrichting?
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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