Permanent Establishment and the Digital Economy

Journal
Author
Sapirie, M.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2018 (Volume 72), No. 4a/Special Issue
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses the challenges of fixing the problems with permanent establishment or finding a new concept that works satisfactorily in the digital age.