The Resource Virtual permanence: consideration of the virtual office in international income tax treaties with the United States

Virtual permanence: consideration of the virtual office in international income tax treaties with the United States

Label
Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
Title
Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
Creator
Subject
Summary
This article discusses the failure of today's income tax treaties to account for the virtual office and recommends an alternative framework for resolving the classification and recognizing virtual permanence as a means to acknowledge some virtual offices as permanent establishments
Citation source
In: Taxes - the tax magazine. - Chicago. - Vol. 75 (1997),
http://library.link/vocab/creatorName
Barkan, B.J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • PE
  • fixed place of business
  • fixed base
Label
Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
Instantiates
Publication
Label
Virtual permanence: consideration of the virtual office in international income tax treaties with the United States
Publication

Library Locations

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