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.

Detalles Bibliográficos
Autor Principal: Vaca Bohórquez, Ángela Carolina
Formato: Online
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2016
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568