Tejeiro, Guillermo O.
Taxation of the ride-sharing economy source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network / Guillermo O. Teijeiro and Juan Manuel Vázquez .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article considers the extent to which the application of the treaty Service permanent establishment provision would permit the source taxation of business profits derived by foreign ride-sharing platforms. In particular, the recently issued preliminary opinions of the Argentine tax authorities in this respect and the resulting request for a mutual agreement procedure are examined.
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
ATRIBUCIÓN DE BENEFICIOS
ECONOMÍA COLABORATIVA
ARGENTINA
Vázquez, Juan Manuel
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 667-682
Taxation of the ride-sharing economy source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network / Guillermo O. Teijeiro and Juan Manuel Vázquez .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article considers the extent to which the application of the treaty Service permanent establishment provision would permit the source taxation of business profits derived by foreign ride-sharing platforms. In particular, the recently issued preliminary opinions of the Argentine tax authorities in this respect and the resulting request for a mutual agreement procedure are examined.
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
ATRIBUCIÓN DE BENEFICIOS
ECONOMÍA COLABORATIVA
ARGENTINA
Vázquez, Juan Manuel
Bulletin for International Taxation 0007-4624v. 73, n. 12, December 2019, p. 667-682