Petruzzi, Raffaele
Transfer pricing, users participation and profit attribution to digital permanent establishments a case study / Raffaele Petruzzi .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The recent introduction into the tax legislations of some countries of the definitions of "digital" permanent establishments (PEs) will necessarily generate the issue of assessing how much profit to attribute to a digital PE. This significant issue is still open to discussion and interpretation. This article aims at illustrating the issue by means of a practical example, as well as by providing some preliminary solutions to the issue.
ECONOMÍA DIGITAL
ESTABLECIMIENTO PERMANENTE
PRECIOS DE TRANSFERENCIA
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 87-90
Transfer pricing, users participation and profit attribution to digital permanent establishments a case study / Raffaele Petruzzi .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
The recent introduction into the tax legislations of some countries of the definitions of "digital" permanent establishments (PEs) will necessarily generate the issue of assessing how much profit to attribute to a digital PE. This significant issue is still open to discussion and interpretation. This article aims at illustrating the issue by means of a practical example, as well as by providing some preliminary solutions to the issue.
ECONOMÍA DIGITAL
ESTABLECIMIENTO PERMANENTE
PRECIOS DE TRANSFERENCIA
International Transfer Pricing Journal 1385-3074 v. 26, n. 2, March / April 2019, p. 87-90