| 000 | 01438nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c141895 _d141895 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200221104230.0 | ||
| 007 | ta | ||
| 008 | 200220t2019 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963704 _aTejeiro, Guillermo O. |
|
| 245 |
_aTaxation of the ride-sharing economy _bsource taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network _c Guillermo O. Teijeiro and Juan Manuel Vázquez |
||
| 260 | _c2019 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article considers the extent to which the application of the treaty Service permanent establishment provision would permit the source taxation of business profits derived by foreign ride-sharing platforms. In particular, the recently issued preliminary opinions of the Argentine tax authorities in this respect and the resulting request for a mutual agreement procedure are examined. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 7 |
_966104 _aIMPUESTOS |
|
| 650 | 4 |
_967875 _aATRIBUCIÓN DE BENEFICIOS |
|
| 650 | 4 |
_965019 _aECONOMÍA COLABORATIVA |
|
| 650 | 4 |
_930551 _aARGENTINA |
|
| 700 | 1 |
_967886 _aVázquez, Juan Manuel |
|
| 773 | 0 |
_9162067 _oBIT/2019/12 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 73, n. 12, December 2019, p. 667-682 |
|
| 942 | _cRE | ||