Virtual permanent establishment a new nexus to tax? by Aditi Goyal and Kanupriya Sharma
By: Goyal, Aditi
.
Contributor(s): Sharma, Kanupriya.
Material type: 
ArticlePublisher: 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 Tax Notes International | OP 138-Bis2024/114/13-1 Revisiting tax treaty interpretation under the Vienna Convention | OP 138-Bis2024/114/13-2 What CFOs are saying about Pillar 2 | OP 138-Bis2024/114/13-3 Virtual permanent establishment | OP 138-Bis2024/114/13-4 U.N. makes progress toward a framework convention on International Tax Cooperation | OP 138-Bis2024/114/13-5 Are exit taxes discriminatory? | OP 138-Bis/2024/114/1-4 Canada Studies IP box initiative |
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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