| 000 | 01351nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c144260 _d144260 |
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| 003 | ES-MaIEF | ||
| 005 | 20220729122310.0 | ||
| 007 | ta | ||
| 008 | 210608t2021 ne ||||o |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aMichel, Bob _961349 |
|
| 245 | 0 |
_aFrench Supreme Administrative Court finds taxpayer in ValueClick case used an agency permanent establishment to sell online advertising services in France through local subsidiary _helectrónico _c Bob Michel |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the author considers the implications of the recent decision of the French Conseil d'État (Supreme Administrative Court) regarding the recognition of a hidden agency permanent establishment that was used by the Irish company to sell online advertising services in France, aided by a local subsidiary. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_944380 _aSUCURSALES |
|
| 650 | 4 |
_955307 _aCONTRATO DE AGENCIA |
|
| 650 | 4 |
_aSERVICIOS DIGITALES _963590 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
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| 650 | 4 |
_944475 _aFRANCIA |
|
| 650 | 4 |
_aJURISPRUDENCIA _947570 |
|
| 773 | 0 |
_9165166 _oBIT/2021/4 _tBulletin for International Taxation _w(IEF)65686 _x 0007-4624 _gv. 75, n. 4, April 2021, p.154-161 |
|
| 942 | _cRE | ||