Zobrazeno 1 - 10
of 22 388
pro vyhledávání: '"permanent establishment"'
Autor:
Andreea Iuliana PRISACARIU
Publikováno v:
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol LXX, Iss 3, Pp 49-65 (2024)
The production, distribution, and access to creative content are facilitated by the development and diversification of digital technologies. This necessitates clarification of certain aspects regarding the taxation of income derived from the exploita
Externí odkaz:
https://doaj.org/article/664d284b82b94adf849dd3c1811a3d47
Autor:
Arvid Aage Skaar
A new edition of the preeminent work on the permanent establishment (PE) is a major event in tax law scholarship. Taking into account changes in judicial and administrative practice as well as the Organisation for Economic Co-operation and Developmen
Autor:
Bergas Forteza, Antoni1
Publikováno v:
Crónica Tributaria. 2024, Vol. 190 Issue 1, p11-35. 25p.
Autor:
Magogea, Jackson Simango1 simangojackson@gmail.com, Hashimy, Sayed Qudrat2
Publikováno v:
Delhi Business Review. Jan-Jun2024, Vol. 25 Issue 1, p31-39. 9p.
Autor:
Tereza Homa
Publikováno v:
Financial Law Review, Vol 2024, Iss 1, Pp 23-38 (2024)
Addressing the challenges and implications of taxing the digital economy through the concept of Digital Permanent Establishment [DPE] is the main focus of this article. Traditional tax systems based on physical presence are inadequate for digital bus
Externí odkaz:
https://doaj.org/article/544f8f7fd1ff47c5b0db0a3fbac362ec
Autor:
Hermosín Álvarez, Montserrat
Publikováno v:
Crónica Tributaria. 2021, Issue 180, p97-131. 35p.