Essays about: "virtual permanent establishment"
Found 2 essays containing the words virtual permanent establishment.
-
1. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. READ MORE
-
2. 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