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
