| 000 | 01120nab a22002417c 4500 | ||
|---|---|---|---|
| 999 |
_c149865 _d149865 |
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| 003 | ES-MaIEF | ||
| 005 | 20241007181239.0 | ||
| 007 | ta | ||
| 008 | 241007s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 | 1 |
_972020 _aGoyal, Aditi |
|
| 245 | 1 | 0 |
_aVirtual permanent establishment _ba new nexus to tax? _c by Aditi Goyal and Kanupriya Sharma |
| 260 | _c2024 | ||
| 520 | _aAditi 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. | ||
| 650 | 4 |
_942622 _aESTABLECIMIENTO PERMANENTE |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
|
| 650 | 7 |
_966104 _aECONOMÍA DIGITAL |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_945694 _aINDIA |
|
| 700 | 1 |
_972021 _aSharma, Kanupriya |
|
| 773 | 0 |
_9172360 _oOP 138-Bis2024/114/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 13, June 24 2024; p. 1899-1902 |
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| 942 | _cART | ||