China's permanent establishment rule and the future of digital PEs by Yue "Daisy" Dai
By: Dai, Yue
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Material type: 
ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL | ESTABLECIMIENTO PERMANENTE | IMPUESTOS | CHINA
In:
Tax Notes International v. 98, n. 13, June 29, 2020, p. 1493-1504Summary: In this article, the author examines China's permanent establishment rule and considers whether China might implement a digital PE rule or digital services tax in the near future.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/98/13-2 (Browse shelf) | Available | OP 138-Bis/2020/98/13-2 |
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| OP 138-Bis/2020/98/12-3 It's time to look again at the anti-hybrid rules | OP 138-Bis/2020/98/13 Tax Notes International | OP 138-Bis/2020/98/13-1 Using partnerships to avoid U.S. tax on the expatriation of intangibles | OP 138-Bis/2020/98/13-2 China's permanent establishment rule and the future of digital PEs | OP 138-Bis/2020/98/13-3 Quebec proposes North America's first IP box | OP 138-Bis/2020/98/13-4 Poorly structured U.K. buyout leads to double taxation | OP 138-Bis/2020/98/13-5 The Italian trust game |
Disponible también en formato electrónico.
Resumen.
In this article, the author examines China's permanent establishment rule and considers whether China might implement a digital PE rule or digital services tax in the near future.
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