Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
Contenido principal del artículo
Resumen
This article approaches to permanent establishment, the rules, and the taxation of electronic commerce transactions as a new “practice” in different countries around the world. The concept invited “to reconsider the “physical presences” as unique way to represent an enterprise.
Descargas
Los datos de descargas todavía no están disponibles.