Jurisdiction to Tax in the Digital Economy: Permanent and Other Establishments
Journal
Country
OECD
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 6/7
Document
In this article, the author discusses the importance of administrative concerns in designing jurisdictional rules for the digital economy and the goal of aligning the jurisdictional assignment of the tax base with the ability to enforce tax collection in the jurisdiction to which the base is assigned.