Is cloud computing challenging the concept of permanent establishment?

Autori

• Maria Rossi-Hintersteiner

Parametri

• Economia e affari
• Scienze sociali

Maggiori informazioni sul libro

In this book, Maria Cecilia Rossi discusses the problem of cloud computing and international jurisdiction to tax, examining the interaction between traditional international tax law concepts and theories, with particular reference to the concept of permanent establishment that is being constantly challenged by this new virtual reality. It is proposed a broad review of the PE concept and criteria in order to accommodate the new conflicts.

Lingua: Inglese

Pubblicato: 2016

(In brossura)