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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
id ojs-article-4568
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spelling ojs-article-45682020-10-09T22:07:14Z Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions Vaca Bohórquez, Ángela Carolina 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. Centro de Estudios Fiscales 2016-06-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568 10.18601/16926722.n8.07 Revista de Derecho Fiscal; Núm. 8 (2016): Enero-Junio; 89-102 Revista de Derecho Fiscal; No 8 (2016): Enero-Junio; 89-102 2346-2434 1692-6722 spa https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568/5249
institution Universidad Externado de Colombia
collection OJS
language Español (Spanish)
format Online
author Vaca Bohórquez, Ángela Carolina
spellingShingle Vaca Bohórquez, Ángela Carolina
Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
author_facet Vaca Bohórquez, Ángela Carolina
author_sort Vaca Bohórquez, Ángela Carolina
title Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
title_short Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
title_full Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
title_fullStr Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
title_full_unstemmed Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions
title_sort virtual permanent establishment: an approach to the taxation of electronic commerce transactions
description 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.
publisher Centro de Estudios Fiscales
publishDate 2016
url https://revistas.uexternado.edu.co/index.php/fiscal/article/view/4568
_version_ 1680143650712977408
score 12,131701

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