El establecimiento permanente basado en la presencia digital significativa : el nuevo umbral propuesto por la Comisión Europea para el gravamen de beneficios de sociedades no residentes (The Permanent Establishment Based on Significant Digital Presence: The New Threshold Suggested by the Commission to Tax the Profits of Non-Resident Companies)
| Year of publication: |
2019
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|---|---|
| Authors: | Escribano, Eva |
| Publisher: |
[2019]: [S.l.] : SSRN |
| Description of contents: |
English Abstract: Critical analysis of the European Commission proposal on a new permanent establishment based on a significant digital presence
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| Extent: | 1 Online-Ressource (26 p) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | Spanish |
| Notes: | In: Almudí Cid, J.M In: Hernández González-Barreda, P.A In: Ferreras Gutiérrez, J.A (dirs.): La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa de la Unión Europea (Pamplona: Aranzadi 2018) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 1, 2018 erstellt |
| Classification: | K33 - International Law ; K34 - Tax Law |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012890690