The Resource Comparison of proposals to adjust the permanent establishment concept to the digital economy

Comparison of proposals to adjust the permanent establishment concept to the digital economy

Label
Comparison of proposals to adjust the permanent establishment concept to the digital economy
Title
Comparison of proposals to adjust the permanent establishment concept to the digital economy
Creator
Subject
Language
eng
Summary
The aim of the article is to analyse the various proposals that have been made by various bodies (including the OECD and the European Union) and countries regarding the alternative formulations of the permanent establishment concept to establish how these formulations align or differ from each other
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 11 ; p. 581-589
http://library.link/vocab/creatorName
Ponomareva, K
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • PE
  • significant economic presence
  • allocation of taxing rights
  • allocation of profits
Label
Comparison of proposals to adjust the permanent establishment concept to the digital economy
Instantiates
Publication
Label
Comparison of proposals to adjust the permanent establishment concept to the digital economy
Publication

Library Locations

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      52.3736660 4.9336932
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