Sökning: "Tim Theunis"
Hittade 1 uppsats innehållade orden Tim Theunis.
1. Profit-allocation based on value creation in the digital economy
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : 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. LÄS MER
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