How Fixed Is a Permanent Establishment? (eBook, PDF)
PAYBACK Punkte
73 °P sammeln!
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question è^-Is there a permanent establishment?è^- is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a è^-fixed link to the groundè^-, the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: is e-commer...
Permanent establishment is the key concept for allocating taxation rights in respect of business income, and the question è^-Is there a permanent establishment?è^- is a tax treaty issue that advisers, government officials, and courts perennially confront. Based on a è^-fixed link to the groundè^-, the idea has become progressively more difficult to apply until, at this stage, re-evaluation has become a political necessity. If a permanent establishment may exist in the context of e-commerce, the concept of a geographical presence must be redefined. However, the question remains: is e-commerce a sufficient reason for challenging the well-established permanent establishment nexus?
Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.
Andere Kunden interessierten sich für
