A New Nexus Based on the Concept of Significant Economic Presence: The Digital Permanent Establishment
DOI : 10.36250/00749.36
Megjelenés dátuma : 2019
Oldalszám : 377-390
Dokumentum típusa : tanulmány
Kulcsszó : permanent establishment, virtual permanent establishment, digital economy, fair taxation, Társadalomtudományok, Társadalomtudományok/Állam- és jogtudományok
Kolligátumi fejrekord : http://hdl.handle.net/20.500.12944/14704
Absztrakt :
The traditional concept of EP status is obsolete and enables digital companies to enter a foreign market jurisdiction without having a minimal physical presence. These companies usually do not reach the threshold required to establish the necessary taxable nexus to attribute the profits to that jurisdiction. For the purpose of realigning corporate taxation with the location of actual business activities, Action 1 Final Report relaunches the debate of a new nexus based on the concept of significant economic presence.
A tételhez tartozó fájlok
Név: Soraya_Rodriguez_Losada_A_New_Nexus_Based_on_the_Concept_377-390.pdf
Méret: 217.2Kb
Formátum: PDF
Leírás: tanulmány
