| 000 | 00967nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c142447 _d142447 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200826133230.0 | ||
| 007 | ta | ||
| 008 | 200826t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967324 _aDai, Yue |
|
| 245 | 0 |
_aChina's permanent establishment rule and the future of digital PEs _c by Yue "Daisy" Dai |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author examines China's permanent establishment rule and considers whether China might implement a digital PE rule or digital services tax in the near future. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_944380 _aIMPUESTOS |
|
| 650 | 4 |
_95175 _aCHINA |
|
| 773 | 0 |
_9162514 _oOP 138-Bis/2020/98/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 98, n. 13, June 29, 2020, p. 1493-1504 |
|
| 942 | _cART | ||