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
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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 |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/12-7 (Browse shelf) | Available | BIT/2019/12-7 |
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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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