The Resource Virtual? Reality!

Virtual? Reality!

Label
Virtual? Reality!
Title
Virtual? Reality!
Creator
Subject
Language
eng
Summary
In his recently presented "Schelling Plan", the Austrian Minister of Finance has proposed to introduce the concept of a virtual permanent establishment (PE) into tax treaties. The aim of such a virtual PE is to enable the destination states of digital services (as provided by the likes of Google, Amazon and Co.) to tax a larger share of the profits from such services than they can under the current OECD Model Convention. The author applies a reality check on this proposal which would have far reaching effects on the whole digital economy
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 7 ; p. 341-351
http://library.link/vocab/creatorName
Staringer, C
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • PE
  • digital PE
  • tax treaty
  • digital economy
  • internet
  • destination principle
Label
Virtual? Reality!
Publication

Library Locations

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