The Resource Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network

Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network

Label
Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
Title
Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
Creator
Subject
Language
eng
Summary
This article considers the extent to which the application of the treaty Service permanent establishment provision would permit the source taxation of business profits derived by foreign ride-sharing platforms. In particular, the recently issued preliminary opinions of the Argentine tax authorities in this respect and the resulting request for a mutual agreement procedure are examined
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 12 ; p. 667-682
http://library.link/vocab/creatorName
  • Teijeiro, G.O
  • Vázquez, J.M
Geographic coverage
  • International
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • services PE
  • sharing economy
  • OECD Model Commentaries
  • UN Model
  • tax treaty
  • source of income
Label
Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
Instantiates
Publication
Label
Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
Publication

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