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Limitations of the concept of permanent establishment and e-commerce
Type of publication
Straipsnis Web of Science duomenų bazėje / Article in Web of Science database (S1a)
Author(s)
Azizov, Otabeg | Kharkiv Petro Vasylenko National Technical University of Agriculture |
Marchuk, Nataliia | State Agrarian and Engineering University in Podilya |
Title
Limitations of the concept of permanent establishment and e-commerce
Publisher (trusted)
Instituto Federal de Educação |
Date Issued
2020
Extent
p. 2308-2324
Is part of
Independent journal of management & production: Special Edition (Baltic States). São Paulo : Instituto Federal de Educação, Ciência e Tecnologia de São Paulo, 2020, vol 11, no. 9, November.
Field of Science
Abstract
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age. It is completely irrelevant in terms of modern online business. Recent OECD initiatives are only a late reaction to the internationally observed legal loophole in taxing profits of e-commerce companies. Steps taken by the international community over the last few years reveal considerable diversity in approaches towards the concept of permanent establishment. Even the key principles to be followed in the development of the new concept of permanent establishment have not been agreed so far. The present article is an attempt to propose the major principles to be followed in updated interpretations of the concept of permanent establishment equally effective in terms of both big multinationals and SMEs.
Type of document
type::text::journal::journal article::research article
ISSN (of the container)
2236-269X
WOS
000586088200009
eLABa
73979555
Coverage Spatial
Brazilija / Brazil (BR)
Language
Anglų / English (en)
Bibliographic Details
25
Creative Commons License
Access Rights
Dalinė atviroji prieiga / Mixed Open Access