| 000 | 01294nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c145480 _d145480 |
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| 003 | ES-MaIEF | ||
| 005 | 20220309131851.0 | ||
| 007 | ta | ||
| 008 | 220223t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_960138 _aPatel, Vispi T. |
||
| 245 | 0 |
_aIndia prescribes thresholds for determination of a digital permanent establishment _helectrónico _c Vispi T. Patel, Amol S. Mahajan and Nilesh Bangera |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente el formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aThis article discusses the taxing methodology of the digital economy as recommended in the OECD BEPS Project and India’s adoption of it. Further, the article evaluates the provision that has been introduced into India’s Income Tax Act, 1961 with respect to a “significant economic presence” and the determination of a digital permanent establishment. | ||
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_aINDIA _945694 |
|
| 700 | 1 |
_968557 _aMahajan, Amol S. |
|
| 700 | 1 |
_969607 _aBangera, Nilesh |
|
| 773 | 0 |
_9166755 _oITPJ/2021/6 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 6, 2021 |
|
| 942 | _cRE | ||