The Resource Virtual? Reality!

Virtual? Reality!

Virtual? Reality!
Virtual? Reality!
  • ger
  • eng
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
Staringer, C
Geographic coverage
  • European Union
  • Europe
Language note
  • PE
  • digital PE
  • tax treaty
  • digital economy
  • internet
  • destination principle

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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