Digital Permanent Establishments on Its Way to Becoming a Reality? The EU Commission's Proposal on Taxing 'Significant Digital Presence'

Research output: Chapter in Book/Report/Conference proceeding › Conference proceedings

Original language	English
Title of host publication	Tax and the Digital Economy: Challenges and Proposals for Reform
Place of Publication	Niederlande
Publisher	Wolters Kluwer, Alphen aan den Rijn
Pages	147-176
Number of pages	30
ISBN (Print)	978-9-4035-0361-5
Publication status	Published - 2019

Fields of science

@inproceedings{a95701dd117f4a5081b3a78552633b98,

title = "Digital Permanent Establishments on Its Way to Becoming a Reality? The EU Commission's Proposal on Taxing 'Significant Digital Presence'",

author = "Peter Br{\"a}umann",

year = "2019",

language = "English",

isbn = "978-9-4035-0361-5",

pages = "147--176",

booktitle = "Tax and the Digital Economy: Challenges and Proposals for Reform",

publisher = "Wolters Kluwer, Alphen aan den Rijn",

}

Research output: Chapter in Book/Report/Conference proceeding › Conference proceedings

TY - GEN

T1 - Digital Permanent Establishments on Its Way to Becoming a Reality? The EU Commission's Proposal on Taxing 'Significant Digital Presence'

AU - Bräumann, Peter

PY - 2019

Y1 - 2019

M3 - Conference proceedings

SN - 978-9-4035-0361-5

SP - 147

EP - 176

BT - Tax and the Digital Economy: Challenges and Proposals for Reform

PB - Wolters Kluwer, Alphen aan den Rijn

CY - Niederlande

ER -