La tributación de los beneficios de las empresas digitales: soluciones desde la (re) interpretación del concepto de establecimiento permanente y desde su enmienda …
E Escribano - Crónica tributaria, 2019 - papers.ssrn.com
Partiendo de la premisa de que el denominado «Estado del mercado» estaría legitimado
para gravar una porción de las rentas que empresas digitales realizan en su territorio …
para gravar una porción de las rentas que empresas digitales realizan en su territorio …
[图书][B] Jurisdiction to tax corporate income pursuant to the presumptive benefit principle: a critical analysis of structural paradigms underlying corporate income …
E Escribano - 2019 - books.google.com
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends
to demonstrate that the profit shifting phenomenon (ie, the ability of companies to book their …
to demonstrate that the profit shifting phenomenon (ie, the ability of companies to book their …
Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development
M Jamroży, M Janiszewska - International Journal of Management and …, 2021 - sciendo.com
The paper aims to identify the significant tax barriers to foreign direct investment (FDI) in
Poland, in particular in the form of a permanent establishment (PE), in the context of new …
Poland, in particular in the form of a permanent establishment (PE), in the context of new …
¿ Hacia un impuesto sobre actos jurídicos digitales?
JA Rozas Valdés - Revista de Privacidad y Derecho Digital, 2017 …, 2017 - diposit.ub.edu
La digitalización de la economía suele afrontarse por las Administraciones tributarias-desde
las iniciativas promovidas por la OCDE-más bien como una oportunidad para eludir o …
las iniciativas promovidas por la OCDE-más bien como una oportunidad para eludir o …
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle
E Escribano - 2019 - torrossa.com
Series on International Taxation Page 1 70 Jurisdiction to Tax Corporate Income Pursuant to
the Presumptive Benefit Principle Eva Escribano Eva Escribano Series on International …
the Presumptive Benefit Principle Eva Escribano Eva Escribano Series on International …
International Taxation of Income from Services under Double Taxation Conventions
M Castelon - 2016 - torrossa.com
Untitled Page 1 Page 2 International Taxation of Income from Services under Double Taxation
Conventions Page 3 Series on International Taxation VOLUME 63 Series Editors Prof. Ruth …
Conventions Page 3 Series on International Taxation VOLUME 63 Series Editors Prof. Ruth …
Estabelecimento permanente à brasileira
M Przepiorka - Revista de Direito Tributário Internacional Atual, 2017 - revista.ibdt.org.br
O presente artigo visa apresentar o instituto estabelecimento permanente sob a perspectiva
da realidade brasileira. Inicialmente apresentaremos o instituto de forma genérica como se …
da realidade brasileira. Inicialmente apresentaremos o instituto de forma genérica como se …
Flexibility of the permanent establishment concept towards e-commerce as endorsed by the OECD
SF Mqadi - 2020 - wiredspace.wits.ac.za
According to article 7 of Organisation for Economic Co-operation and Development (OECD)
Model Tax Convention, profits of an enterprise of a contracting state will be taxable only in …
Model Tax Convention, profits of an enterprise of a contracting state will be taxable only in …
[图书][B] Allocation of the Right to Tax Income from Digital Products and Services: A Legal Analysis of International Tax Treaty Law
LF Kjærsgaard - 2021 - research.cbs.dk
This dissertation contains a legal dogmatic analysis of the allocation of taxing rights to cross-
border income generated from the provision of digital products and services from a tax treaty …
border income generated from the provision of digital products and services from a tax treaty …
O teste do estabelecimento estável: a questão da agência
JLPP Pereira - 2022 - repositorio.ucp.pt
A nossa dissertação tem como tema o Estabelecimento Estável, focando no
Estabelecimento Estável Agência. Esta figura é alvo de controvérsia, tanto no plano …
Estabelecimento Estável Agência. Esta figura é alvo de controvérsia, tanto no plano …