Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions

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Publicado Jun 30, 2016
https://doi.org/10.18601/16926722.n8.07
Sección: Análisis dogmático y positivo del Derecho tributario
Número: Núm. 8 (2016): Enero-Junio
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[1]
Vaca Bohórquez, Ángela 2016. Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions. Revista de Derecho Fiscal. 8 (jun. 2016), 89-102. DOI:https://doi.org/10.18601/16926722.n8.07.
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Ángela Carolina Vaca Bohórquez

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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.

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