The Permanent Establishment The Crisis of an Institution in The Digital Economy

Hermosin Alvarez Montserrat ()
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Hermosin Alvarez Montserrat: Universidad Pablo Olavide

A chapter in WCLF Tax und IP Gesprächsband 2019, 2021, pp 37-58 from Springer

Abstract: Zusammenfassung Globalisation has led to the internationalisation of business activities and their development across different States. It is therefore paramount to determine the provenance of the income generated in each territoryfor its subsequent taxation in the competent State.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-32073-7_4

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DOI: 10.1007/978-3-658-32073-7_4

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