Adapting Current International Taxation to New Business Models: Two Proposals for the European Union

Brauner, Y.; Pistone, P.

Adapting Current International Taxation to New Business Models: Two Proposals for the European Union

Journal

Author

Brauner, Y.; Pistone, P.

Country

European Union; International; OECD

Published Date

5 October 2017

Issue

Bulletin for International Taxation 2017 (Volume 71), No. 12

DOI

https://doi.org/10.59403/18y0t4v

Document

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In this article, Yariv Brauner and Pasquale Pistone outline two solutions for the European Union to deal with the current problems facing international taxation: the virtual permanent establishment solution and the withholding tax solution.

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Adapting Current International Taxation to New Business Models: Two Proposals for the European Union