The Resource Blockchain : wereldwijd ondernemen zonder vaste inrichting?
Blockchain : wereldwijd ondernemen zonder vaste inrichting?
Resource Information
The item Blockchain : wereldwijd ondernemen zonder vaste inrichting? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Blockchain : wereldwijd ondernemen zonder vaste inrichting? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Blockchain : wereldwijd ondernemen zonder vaste inrichting?
- Title
- Blockchain : wereldwijd ondernemen zonder vaste inrichting?
- 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?
- Label
- Blockchain : wereldwijd ondernemen zonder vaste inrichting?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Blockchain--wereldwijd-ondernemen-zonder-vaste/R0x6SfijOX8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Blockchain--wereldwijd-ondernemen-zonder-vaste/R0x6SfijOX8/">Blockchain : wereldwijd ondernemen zonder vaste inrichting?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Blockchain--wereldwijd-ondernemen-zonder-vaste/R0x6SfijOX8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Blockchain--wereldwijd-ondernemen-zonder-vaste/R0x6SfijOX8/">Blockchain : wereldwijd ondernemen zonder vaste inrichting?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
