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Virtual permanent establishment a new nexus to tax? by Aditi Goyal and Kanupriya Sharma

By: Goyal, Aditi.
Contributor(s): Sharma, Kanupriya.
Material type: ArticleArticlePublisher: 2024Subject(s): ESTABLECIMIENTO PERMANENTE | IMPUESTOS | ECONOMÍA DIGITAL | TRATADOS INTERNACIONALES | INDIA In: Tax Notes International v. 114, n. 13, June 24 2024; p. 1899-1902Summary: 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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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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