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.
- Autores:
-
Vaca Bohórquez, Ángela Carolina
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2016
- Institución:
- Universidad Externado de Colombia
- Repositorio:
- Biblioteca Digital Universidad Externado de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uexternado.edu.co:001/10668
- Acceso en línea:
- https://bdigital.uexternado.edu.co/handle/001/10668
https://doi.org/10.18601/16926722.n8.07
- Palabra clave:
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
| Summary: | 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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