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
Resource Information
The item Comparison of proposals to adjust the permanent establishment concept to the digital economy 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 Comparison of proposals to adjust the permanent establishment concept to the digital economy 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 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
- Language
- eng
- 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
- 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
- Label
- Comparison of proposals to adjust the permanent establishment concept to the digital economy
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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/Comparison-of-proposals-to-adjust-the-permanent/6mnM0OrZO8o/" 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/Comparison-of-proposals-to-adjust-the-permanent/6mnM0OrZO8o/">Comparison of proposals to adjust the permanent establishment concept to the digital economy</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/Comparison-of-proposals-to-adjust-the-permanent/6mnM0OrZO8o/" 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/Comparison-of-proposals-to-adjust-the-permanent/6mnM0OrZO8o/">Comparison of proposals to adjust the permanent establishment concept to the digital economy</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>
