The Future of the Digital Permanent Establishment Concept: Challenges and Obstacles
Addressing the challenges and implications of taxing the digital economy through the concept of Digital Permanent Establishment [DPE] is the main focus of this article. Traditional tax systems based on physical presence are inadequate for digital...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
University of Gdańsk
2024-11-01
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| Series: | Financial Law Review |
| Online Access: |
https://ejournals.eu/en/journal/financial-law-review/article/the-future-of-the-digital-permanent-establishment-concept-challenges-and-obstacles
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