Adapting the Concept of Permanent Establishment to the Context of Digital Commerce: From Fixity to Significant Digital Economic Presence

• Autores: José Angel Gómez Requena, Saturnina Moreno González
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 11, 2017, págs. 732-741
• Idioma: inglés
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• Dialnet Métricas: 4 Citas
• Resumen

  • This work addresses the lack of harmony between the concept of permanent establishment (PE) in International Tax Law and the advent of the digital era. The fixity requirement can easily be avoided by enterprises that operate within the digital economy and benefit from its advantages.

    Therefore, it is necessary to establish new taxable nexus for taxing PEs in source countries adapted to the current context of digital commerce. This work examines the possible alternatives, paying special attention to significant digital and economic presence as a proposed taxable nexus.