Permanent Establishment - New Concept
DOI : 10.36250/00749.42
Megjelenés dátuma : 2019
Oldalszám : 445-456
Dokumentum típusa : tanulmány
Kulcsszó : permanent establishment, fixed place of business, sufficient economic presence, permanent digital establishment, OECD, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Kolligátumi fejrekord : https://tudasportal.uni-nke.hu/xmlui/handle/20.500.12944/14704
Absztrakt :
The permanent establishment is an essential concept in international Tax Law. The traditional definition was based on the existence of a fixed place of business. At present, the new economy requires a change in the concept of permanent establishment. The topic of permanent establishment is based today on the so-called sufficient economic presence. The European Union is working on the definition of a permanent digital establishment.
A tételhez tartozó fájlok
Név: Cesar_Garcia_Novoa_Permanent_Establishment_New_Concept_445-456.pdf
Méret: 195.9Kb
Formátum: PDF
Leírás: tanulmány