A proposal for a digital permanent establishment in Afghanistan by Haseena Rahman
By: Rahman, Haseena
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Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | ESTABLECIMIENTO PERMANENTE | IMPUESTOS | AFGANISTÁN
In:
Tax Notes International v. 98, n. 8, May 25 2020, p. 931-937Summary: In this article, the author recommends that Afghanistan adopt permanent establishment rules for both the traditional marketplace and the digital economy. She highlights the unique opportunity Afghanistan has to be a leader in efforts to tax digital commerce.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/98/8-3 (Browse shelf) | Available | OP 138-B/2020/98/8-3 |
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Resumen.
In this article, the author recommends that Afghanistan adopt permanent establishment rules for both the traditional marketplace and the digital economy. She highlights the unique opportunity Afghanistan has to be a leader in efforts to tax digital commerce.
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