Titulo:
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
.
Sumario:
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.
Guardado en:
1692-6722
2346-2434
2016-06-30
89
102
info:eu-repo/semantics/openAccess
http://purl.org/coar/access_right/c_abf2
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Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions 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. Vaca Bohórquez, Ángela Carolina 8 Núm. 8 , Año 2016 : Enero-Junio Artículo de revista Journal article 2016-06-30T00:00:00Z 2016-06-30T00:00:00Z 2016-06-30 application/pdf Centro de Estudios Fiscales Revista de Derecho Fiscal 1692-6722 2346-2434 https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568 10.18601/16926722.n8.07 https://doi.org/10.18601/16926722.n8.07 spa https://creativecommons.org/licenses/by-nc-sa/4.0/ 89 102 https://revistas.uexternado.edu.co/index.php/fiscal/article/download/4568/5249 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 http://purl.org/redcol/resource_type/ARTREF info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 Text Publication |
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UNIVERSIDAD EXTERNADO DE COLOMBIA |
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Colombia |
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Revista de Derecho Fiscal |
| title |
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions |
| spellingShingle |
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions Vaca Bohórquez, Ángela Carolina |
| title_short |
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions |
| title_full |
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions |
| title_fullStr |
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions |
| title_full_unstemmed |
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions |
| title_sort |
virtual permanent establishment: an approach to the taxation of electronic commerce transactions |
| title_eng |
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions |
| description |
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.
|
| author |
Vaca Bohórquez, Ángela Carolina |
| author_facet |
Vaca Bohórquez, Ángela Carolina |
| citationissue |
8 |
| citationedition |
Núm. 8 , Año 2016 : Enero-Junio |
| publisher |
Centro de Estudios Fiscales |
| ispartofjournal |
Revista de Derecho Fiscal |
| source |
https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568 |
| language |
spa |
| format |
Article |
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https://creativecommons.org/licenses/by-nc-sa/4.0/ info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 |
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info:eu-repo/semantics/article |
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http://purl.org/coar/resource_type/c_6501 |
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info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
| type_content |
Text |
| publishDate |
2016-06-30 |
| date_accessioned |
2016-06-30T00:00:00Z |
| date_available |
2016-06-30T00:00:00Z |
| url |
https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568 |
| url_doi |
https://doi.org/10.18601/16926722.n8.07 |
| issn |
1692-6722 |
| eissn |
2346-2434 |
| doi |
10.18601/16926722.n8.07 |
| citationstartpage |
89 |
| citationendpage |
102 |
| url2_str_mv |
https://revistas.uexternado.edu.co/index.php/fiscal/article/download/4568/5249 |
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