The Resource Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Resource Information
The item Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence 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 Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence 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
- This article addresses the lack of harmony between the concept of permanent establishment (PE) in international tax law and the emergence of the digital era. The fixity requirement can easily be avoided by enterprises that operate within the digital economy and benefit from its advantages. In the authors' view it is necessary to establish new taxable nexus for taxing PEs in source countries adapted to the current context of digital commerce. This article examines the possible alternatives, paying special attention to significant digital and economic presence as a proposed taxable nexus
- Language
- eng
- Label
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Title
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Language
- eng
- Summary
- This article addresses the lack of harmony between the concept of permanent establishment (PE) in international tax law and the emergence of the digital era. The fixity requirement can easily be avoided by enterprises that operate within the digital economy and benefit from its advantages. In the authors' view it is necessary to establish new taxable nexus for taxing PEs in source countries adapted to the current context of digital commerce. This article examines the possible alternatives, paying special attention to significant digital and economic presence as a proposed taxable nexus
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 11 ; p. 732-741
- http://library.link/vocab/creatorName
-
- Gómez Requena, J.Á
- Moreno González, S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- digital economy
- e-commerce
- PE
- digital PE
- nexus
- significant digital presence
- significant economic presence
- Label
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Label
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
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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/Adapting-the-concept-of-permanent-establishment/J_4bHf195hM/" 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/Adapting-the-concept-of-permanent-establishment/J_4bHf195hM/">Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence</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="https://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/Adapting-the-concept-of-permanent-establishment/J_4bHf195hM/" 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/Adapting-the-concept-of-permanent-establishment/J_4bHf195hM/">Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
