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Adapting the concept of permanent establishment to the context of digital commerce from fixity to significant digital economy presence José Ángel Gómez Requena & Saturnina Moreno González

By: Gómez Requena, José Ángel.
Contributor(s): Moreno González, Saturnina.
Material type: ArticleArticlePublisher: 2017Subject(s): COMERCIO ELECTRONICO | ECONOMÍA DIGITAL | IMPUESTOS | ESTABLECIMIENTO PERMANENTE In: Intertax v. 45, Issue 11, November 2017, p. 732-741
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