Taxable Presence and Highly Digitalized Business Models

Jakob Bundgaard, Louise Fjord Kjærsgaard

Publikation: Bidrag til tidsskriftTidsskriftartikelForskning

Abstrakt

In this article, the authors discuss how the digitalization of the economy is affecting nexus rules and analyze international tax treaty law on permanent establishment and the taxable presence of digital businesses.
OriginalsprogEngelsk
TidsskriftTax Notes International
Vol/bind97
Udgave nummer9
Sider (fra-til)977-1006
Antal sider30
ISSN1048-3306
StatusUdgivet - 2020

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