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

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

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Ángela Carolina Vaca Bohórquez

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.

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