Virtual permanent establishment a new nexus to tax? by Aditi Goyal and Kanupriya Sharma
By: Goyal, Aditi
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Contributor(s): Sharma, Kanupriya
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | OP 138-Bis2024/114/13-3 (Browse shelf) | Available | OP 138-Bis2024/114/13-3 |
Aditi Goyal is a partner and Kanupriya Sharma is an associate in the Tax Practice at Trilegal, India. In this article, Goyal and Sharma explore the concept of “virtual permanent establishment” as a framework for taxation in an increasingly digital world, using the Clifford Chance case in India as a primary example.
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