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Title: Fiscalitat internacional i comerç electrònic
Author: Oliver Cuello, Rafael
Keywords: international taxation
electronic commerce
Issue Date: 21-Dec-2009
Publisher: Universitat Oberta de Catalunya
Citation: Oliver, Rafael (2009). "Fiscalitat internacional i comerç electrònic". IDP. revista d'Internet, Dret i Política, 2009, Vol. 0, núm 9
Abstract: The major tax questions related to electronic commerce have to do with international taxation. The main topics which arise in relation to direct taxation of electronic commerce are, firstly, the nature of the income obtained, secondly, determining the place of residence of the subjects involved, and thirdly, the controversial application of the concept of a permanent establishment for electronic commerce operations.
Description: Peer reviewed
Language: Catalan
ISSN: 1699-8154MIAR
Appears in Collections:2009, n. 9

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