A Preliminary Assessment of the EU Proposal on Significant Digital Presence: A Brave Attempt That Requires and Deserves Further Analysis. In: Combating Tax Avoidance in the EU: Harmonisation and Cooperation in Direct Taxation Book Chapters uri icon

book title

  • Combating Tax Avoidance in the EU: Harmonisation and Cooperation in Direct Taxation

authors

  • ESCRIBANO LOPEZ, EVA ALICIA

country

  • PAISES BAJOS (parte europea)

publication date

  • March 2019

start page

  • 559

end page

  • 600

isbn

  • 978-94-035-0154-3

series title / series number

  • Eucotax Series on European Taxation

keywords

  • ignificant digital presence; permanent establishment; digital economy; tax treaties; eu oecd