digital PE
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The concept digital PE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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digital PE
Resource Information
The concept digital PE represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- digital PE
88 Items that share the Concept digital PE
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- "Lugar fijo de negocios" contra "establecimiento permanente"
- 'Aanmerkelijke digitale aanwezigheid': op weg naar een virtuele vaste inrichting?
- (Un-)Sinn der digitalen Betriebsstätte : Richtlinienpaket der EU zur Besteuerung der Digital Economy = (Non)sense of the digital permanent establishment : package of EU Directives on taxation of the digital economy
- 4a Revolución Industrial : la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica
- A U.S. DST? The potential impact of the cloud regulations
- A long-term solution for taxing digitalized business models : should the permanent establishment definition be modified to resolve the issue or should the focus be on a shared taxing rights mechanism?
- A multilateral convention for tax : from theory to implementation
- A new taxing right for the market jurisdiction : where are the limits?
- A proposal for a digital permanent establishment in Afghanistan
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- Aktuelle Entwicklungen bei Betriebsstätten = Recent developments on permanent establishments
- Algunas notas sobre la fiscalidad del establecimiento permanente = Some notes on the taxation of permanent establishments
- Allocation of the taxing right to payments for cloud computing-as-a-service
- An opportunistic, and yet appropriate, revision of the source threshold for the twenty-first century tax treaty
- Análisis histórico del concepto de establecimiento permanente en el artículo 5 del modelo de Convenio OCDE = Historical analysis of the concept of permanent establishment in article 5 of the OECD Model Tax Convention
- BEPS and interaction between Belgian direct and indirect tax
- BEPS guidance on permanent establishments and transfer pricing : breaking down the walls
- BEPS proposals to regulate digital business : some critical comments
- BEPS, the digital(ized) economy and the taxation of services and royalties
- Blockchain : wereldwijd ondernemen zonder vaste inrichting?
- Blueprints for a new PE nexus to tax business income in the era of the digital economy
- CFE forum 2018 : summary report
- China's permanent establishment rule and the future of digital PEs
- Consideraciones tributarias entorno a la computación en la nube = Tax considerations around cloud computing
- Die Besteuerung der digitalen Wirtschaft : Diskussionen auf EU-Ebene gehen in die nächste Runde
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Besteuerung der digitalen Wirtschaft : Trends und Diskussionen : Überblick über die Arbeiten der OECD und EU mit kritischer Einordnung
- Die digitale Betriebsstätte : wertschöpfungsgerechte Besteuerung im Zeitalter der Digitalisierung
- Digital cases illustrate narrow French PE interpretation
- Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
- Digital services tax : assessing the policy reasons for its introduction in the European Union
- Digitalisierung im Konzernsteuerrecht
- Digitalisierung und Betriebstättenkonzept
- Digitalisierung und Internationales Steuerrecht : Ertrags- und Umsatzbesteuerung grenzüberschreitender, internetbasierter Dienstleistungen
- Digitalsteuer auf dem Vormarsch - zunehmend repressiver Steuervollzug für Digitalunternehmen in der Türkei
- Diritto tributario telematico
- Diritto tributario telematico : nuovi confini
- Disruptive profit allocation methods for disruptive businesses?! (part 1)
- El concepto de establecimiento permanente en la revolución digital
- El futuro de la tributación de la economía digital en la Unión Europea = Digital economy and taxation trends in the European Union
- El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
- Estudos de Tributação Internacional : edição especial
- Fiscalidad post BEPS: localización del establecimiento permanente de las corporaciones, economía digital e intercambio de información
- Global Transfer Pricing Conference 2019 : transfer pricing developments around the world
- Governmental incentive programs in a post-BEPS and limited State aid world
- Have the OECD and UN Models served their purpose?
- IVA y economía colaborativa : cuestiones fiscales del arrendamiento de inmuebles a través de plataformas digitales (el caso de Airbnb)
- India prescribes thresholds for determination of a digital permanent establishment
- Italian web tax mitigates tax penalties for undisclosed PEs
- Italy first in Europe to introduce a web tax
- Japanese tax reform square up to BEPS Action 1 to tackle tax challenges of the growing digital economy
- Japanese tax reforms square up to BEPS Action 1 to tackle tax challenges of the growing digital economy
- Kann eine Digitalsteuer sämtliche Probleme nach der COVID-19-Krise lösen?
- La tributación de los servicios digitales en la Unión Europea y España
- Los centros de distribución como establecimientos permanentes en el comercio electrónico = Distribution centers as permanent establishments in electronic commerce
- Los desafíos fiscales de la economía digital : el impuesto provisional de la UE. ¿Nuevas medidas para que todas las empresas tributen de forma equitativa?
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- OECD BEPS project : tax challenges of the digital economy (part 2)
- Options for taxing the digital economy in Mexico
- Permanent establishment : erosion of a tax treaty principle
- Profit attribution challenges in a digital economy - a transfer pricing analysis of the EU virtual permanent establishment concept
- Prospects for taxation of the digital economy between "tax law and new economy" and "tax law of the new economy"
- Re Application of MasterCard Asia Pacific Pte Ltd : AAR No. 1573 of 2014
- Recent Turkish decision finds that a website can constitute a permanent establishment
- Seminar C: Besteuerung einer digitalen Präsenz
- Some comments on the attribution of profits to the digital permanent establishment
- Some comments on the attribution of profits to the digital permanent establishment
- Tax challenges arising from digitalization
- Tax challenges of digital economy transactions and current OECD, German PE developments
- Tax issues with the sharing economy
- Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment
- Taxation in a global digital economy
- Taxation of cross-border e-commerce : avoidance of permanent establishment and multilateral modifications to tax treaties
- Taxing data-driven business : towards data point pricing
- Taxing the digital economy : the EU proposals and other insights
- The European Commission's proposal on corporate taxation and significant digital presence : a preliminary assessment
- The Italian "web tax" : the new administrative procedure for multinational enterprises to disclose hidden permanent establishments in Italy
- The Italian web tax from a national and international perspective
- The digital economy is creating a PE conundrum
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- Transfer pricing developments around the world 2019
- Transfer pricing developments around the world 2020
- Transfer pricing, users participation and profit attribution to digital permanent establishments : a case study
- Tributación de la economía digitalizada
- Un cambio de criterio en la tributación de la economía digital = A change of criteria in the taxation of the digital economy
- Virtual permanent establishments : Indian law and practice
- Virtual? Reality!
- Will the U.S. Wayfair decision impact the international digital taxation debate?
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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/resource/APszY6wi9Z0/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/APszY6wi9Z0/">digital PE</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/resource/APszY6wi9Z0/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/APszY6wi9Z0/">digital PE</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>
