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Title: | Fiscalidad internacional y comercio electrónico |
Author: | Oliver Cuello, Rafael |
Citation: | Oliver, Rafael (2009). "Fiscalidad internacional y comercio electrónico". IDP. Revista de Internet, Derecho y 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. |
Keywords: | international taxation electronic commerce |
DOI: | 10.7238/idp.v0i9.638 |
Document type: | info:eu-repo/semantics/article |
Issue Date: | 21-Dec-2009 |
Publication license: | http://creativecommons.org/licenses/by-nd/3.0/es/deed.es |
Appears in Collections: | 2009, n. 9 Articles cientÍfics |
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