Essays about: "Tim Theunis"
Found 1 essay containing the words Tim Theunis.
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1. Profit-allocation based on value creation in the digital economy
University essay from Lunds universitet/Institutionen för handelsrättAbstract : With the proposed Directive by the European Commission to tax the digital economy more effective by introducing a digital permanent establishment, the question raises how to effectively tax it. Under the current profit-allocation principles, profits are allocated to the jurisdiction in which the significant people functions are situated. READ MORE
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