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
By: Tejeiro, Guillermo O.
Contributor(s): Vázquez, Juan Manuel.
Material type: ArticlePublisher: 2019Subject(s): ESTABLECIMIENTO PERMANENTE | IMPUESTOS | ATRIBUCIÓN DE BENEFICIOS | ECONOMÍA COLABORATIVA | ARGENTINA In: Bulletin for International Taxation v. 73, n. 12, December 2019, p. 667-682Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/12-7 (Browse shelf) | Available | BIT/2019/12-7 |
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.
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