significant digital presence
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The concept significant digital presence represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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significant digital presence
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The concept significant digital presence represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- significant digital presence
39 Items that share the Concept significant digital presence
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- '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 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?
- Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
- At the crossroads of reform : nexus concept and profit allocation rules in light of Pillar One and the C(C)CTB Proposal - A comparative study
- Besteuerung der digitalen Wirtschaft auf EU-Ebene = Taxation of the digital economy at EU level
- Cloud computing : difficulties in applying current and proposed nexus and profit allocation rules in a cross-border scenario
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
- Een aanmerkelijke digitale aanwezigheid : de juiste stap vooruit?
- Ertragsbesteuerung digitalisierter Geschäftstätigkeiten (Teil II)
- Fiscalidad digital y el IDSD
- Globalización, economía digital y fiscalidad : ¿es la propuesta basada en dos pilares la solución? = Globalization, digital economy and taxation : is the two pillar approach the solution?
- Herausforderungen der Besteuerung der digitalen Wirtschaft im Jahr 2019
- Herausforderungen einer Digitalsteuer
- Hoe conflicten tussen secundair EU-recht en dubbelbelastingverdragen oplossen?
- La fiscalità dell'economia digitale tra Italia e Spagna
- La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
- La tributación de los beneficios de las empresas digitales : soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis à vis de las propuestas de la OCDE y la Comisión Europea
- La tributación de los servicios digitales en la Unión Europea y España
- Permanent establishment : the crisis of the article 5 OECD MC in the digital economy
- Profit allocation in digital businesses
- Prospects for taxation of the digital economy between "tax law and new economy" and "tax law of the new economy"
- Qué está mal en el Impuesto sobre Determinados Servicios Digitales español? : un análisis de Derecho Fiscal Internacional = What is wrong with the Spanish Tax on Certain Digital Services? : an International Tax Law analysis
- Tax and the digital economy : challenges and proposals for reform
- Taxation in the digital economy : recent policy developments and the question of value creation
- Taxing the digital economy : the EU proposals and other insights
- The Digital Services Tax : a conceptual defense
- The EU's proposed 'significant digital presence' framework
- The European Commission's proposal on corporate taxation and significant digital presence : a preliminary assessment
- The future of digital services taxes
- The reflection of data-driven value creation in the 2018 OECD and EU proposals
- The scope of the Commission's digital tax proposals
- The superiority of the digital services tax over significant digital presence proposals
- Tributación de la economía digital
- 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
- XXXI Jornadas Latinoamericanas de Derecho Tributario : Tema 1 : Tributación de la Economía Digital
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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/ohQ7-4eEwGM/" 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/ohQ7-4eEwGM/">significant digital 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/resource/ohQ7-4eEwGM/" 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/ohQ7-4eEwGM/">significant digital 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>
