Showing 1 - 10 of 90
Persistent link: https://www.econbiz.de/10003754999
Persistent link: https://www.econbiz.de/10010338688
Persistent link: https://www.econbiz.de/10014561303
Persistent link: https://www.econbiz.de/10013390530
Persistent link: https://www.econbiz.de/10003743110
Persistent link: https://www.econbiz.de/10003995791
Persistent link: https://www.econbiz.de/10003527958
Persistent link: https://www.econbiz.de/10011431390
This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital...
Persistent link: https://www.econbiz.de/10011334067
Persistent link: https://www.econbiz.de/10009385328