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Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income
2 references·0 citing·6 second hop
Chapter 8: The Faltering Legitimacy of the Place of Physical Presence as a Tax Nexus for Active Income (2022)Chapter 8: The Faltering Legitimacy of th…BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties (2018)BEPS, the Digital(ized) Econo…Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy (2015)Blueprints for a New PE Nexus…Taxing the Digital Economy Post BEPS ... Seriously (2019)Transformation of the legal regulation of tax relations in the digital economy context (2021)Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China (2024)Adapting Current International Taxation to New Business Models: Two Proposals for the European Union (2017)Addressing the Tax Challenges of the Digitalization of the Economy – A Possible Answer in the Proper Application of the Transfer Pricing Rules? (2018)Residual Profit Allocation by Income (2019)
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References

  • 2015Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy81 cited
  • 2018BEPS, the Digital(ized) Economy and the Taxation of Services and Royalties27 cited

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