Permanent Establishment - New Concept
DOI : 10.36250/00749.42
Date : 2019
Pages : 445-456
Document type : tanulmány
Subject : permanent establishment, fixed place of business, sufficient economic presence, permanent digital establishment, OECD, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Colligatum head record : http://hdl.handle.net/20.500.12944/14704
Abstract :
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.
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