Spain - Direct Taxation of Electronic Commerce in Spain - The most important tax issues relating to electronic commerce concern international taxation. In the direct taxation area these include the determination of the residence of the taxpayers involved, the controversial application of the permanent establishment concept, and the classification of the income obtained. This article addresses ...
Year of publication: |
2013
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Authors: | Delgado García, Ana María ; Oliver Cuello, Rafael |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 53.2013, 1, p. 17-29
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