Michel, Bob
French Supreme Administrative Court finds taxpayer in ValueClick case used an agency permanent establishment to sell online advertising services in France through local subsidiary electrónico / Bob Michel .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author considers the implications of the recent decision of the French Conseil d'État (Supreme Administrative Court) regarding the recognition of a hidden agency permanent establishment that was used by the Irish company to sell online advertising services in France, aided by a local subsidiary.
ESTABLECIMIENTO PERMANENTE
SUCURSALES
CONTRATO DE AGENCIA
SERVICIOS DIGITALES
ELUSION FISCAL
FRANCIA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p.154-161
French Supreme Administrative Court finds taxpayer in ValueClick case used an agency permanent establishment to sell online advertising services in France through local subsidiary electrónico / Bob Michel .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author considers the implications of the recent decision of the French Conseil d'État (Supreme Administrative Court) regarding the recognition of a hidden agency permanent establishment that was used by the Irish company to sell online advertising services in France, aided by a local subsidiary.
ESTABLECIMIENTO PERMANENTE
SUCURSALES
CONTRATO DE AGENCIA
SERVICIOS DIGITALES
ELUSION FISCAL
FRANCIA
JURISPRUDENCIA
Bulletin for International Taxation 0007-4624v. 75, n. 4, April 2021, p.154-161