Sökning: "Kostiantyn Nemchenko"

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  1. 1. Whether nexus rules under EU Commission proposal of Significant digital presence rules is compatible with separate provisions of international tax law

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Kostiantyn Nemchenko; [2021]
    Nyckelord :digital tax; nexus; tax law; international taxation; permanent establishment; Law and Political Science;

    Sammanfattning : Growing digitalisation of the global economy is brining irreversible changes in business models and structure of economic relationships. External factors, such as pandemiс, only facilitate the process of remote participation in economic life and performing economic functions. LÄS MER