Sökning: "significant digtal presence"

Hittade 1 uppsats innehållade orden significant digtal presence.

1. 1. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Johan Brodd; [2018]
   Nyckelord :skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

   Sammanfattning : 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. LÄS MER