Dai, Yue
China's permanent establishment rule and the future of digital PEs / by Yue "Daisy" Dai .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author examines China's permanent establishment rule and considers whether China might implement a digital PE rule or digital services tax in the near future.
ECONOMÍA DIGITAL
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
CHINA
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1493-1504
China's permanent establishment rule and the future of digital PEs / by Yue "Daisy" Dai .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author examines China's permanent establishment rule and considers whether China might implement a digital PE rule or digital services tax in the near future.
ECONOMÍA DIGITAL
ESTABLECIMIENTO PERMANENTE
IMPUESTOS
CHINA
Tax Notes International 1048-3306v. 98, n. 13, June 29, 2020, p. 1493-1504