Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
This article approaches to permanent establishment, the rules, and the taxation of electronic commerce transactions as a new “practice” in different countries around the world. The concept invited “to reconsider the “physical presences” as unique way to represent an enterprise.
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| Institution: | Universidad Externado de Colombia |
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| Main Author: | |
| Format: | Artículo de revista |
| Language: | Español |
| Published: |
Centro de Estudios Fiscales
2016-06-30
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| Online Access: | https://bdigital.uexternado.edu.co/handle/001/10668 |
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