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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

Material type: Article

ArticlePublisher: 2017Subject(s): COMERCIO ELECTRONICO

In: Intertax v. 45, Issue 11, November 2017, p. 732-741

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Artículos	IEF	IEF	OP 2141/2017/11-5 (Browse shelf)	Available		OP 2141/2017/11-5

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Previous	OP 2141/2017/11-2 "Trouble always comes in threes"	OP 2141/2017/11-3 Reflections on multilateral tax solutions in a post-BEPS context	OP 2141/2017/11-4 When taxation meets arbitration	OP 2141/2017/11-5 Adapting the concept of permanent establishment to the context of digital commerce	OP 2141/2017/11-6 Group provisions in the common (consolidated) corporate tax base	OP 2141/2017/11-7 Interest limitation rules in the post-BEPS era	OP 2141/2017/1-2 What has changed in the limitation on benefits clause of the 2016 US Model ?	Next

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