French Supreme Administrative Court finds taxpayer in ValueClick case used an agency permanent establishment to sell online advertising services in France through local subsidiary electrónico Bob Michel
By: Michel, Bob
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Material type: 
ArticlePublisher: 2021Subject(s): ESTABLECIMIENTO PERMANENTE | SUCURSALES | CONTRATO DE AGENCIA | SERVICIOS DIGITALES | ELUSION FISCAL | FRANCIA | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 75, n. 4, April 2021, p.154-161Summary: In this article, the author considers the implications of the recent decision of the French Conseil d'État (Supreme Administrative Court) regarding the recognition of a hidden agency permanent establishment that was used by the Irish company to sell online advertising services in France, aided by a local subsidiary.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/4-3 (Browse shelf) | Available | BIT/2021/4-3 |
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Disponible únicamente en formato electrónico.
Resumen.
In this article, the author considers the implications of the recent decision of the French Conseil d'État (Supreme Administrative Court) regarding the recognition of a hidden agency permanent establishment that was used by the Irish company to sell online advertising services in France, aided by a local subsidiary.
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