Limitations of the concept of permanent establishment and e-commerce
Autor(a) principal: | |
---|---|
Data de Publicação: | 2020 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1429 |
Resumo: | The concept of permanent establishment introduced over a century ago became obsolete in the XXI age. It is completely irrelevant in terms of modern online business. Recent OECD initiatives are only a late reaction to the internationally observed legal loophole in taxing profits of e-commerce companies. Steps taken by the international community over the last few years reveal considerable diversity in approaches towards the concept of permanent establishment. Even the key principles to be followed in the development of the new concept of permanent establishment have not been agreed so far. The present article is an attempt to propose the major principles to be followed in updated interpretations of the concept of permanent establishment equally effective in terms of both big multinationals and SMEs. |
id |
IJMP_7b815c075becbbbba66b4d568932e262 |
---|---|
oai_identifier_str |
oai:www.ijmp.jor.br:article/1429 |
network_acronym_str |
IJMP |
network_name_str |
Independent Journal of Management & Production |
repository_id_str |
|
spelling |
Limitations of the concept of permanent establishment and e-commercePermanent establishmentE-commerce taxationDigital economy taxationThe concept of permanent establishment introduced over a century ago became obsolete in the XXI age. It is completely irrelevant in terms of modern online business. Recent OECD initiatives are only a late reaction to the internationally observed legal loophole in taxing profits of e-commerce companies. Steps taken by the international community over the last few years reveal considerable diversity in approaches towards the concept of permanent establishment. Even the key principles to be followed in the development of the new concept of permanent establishment have not been agreed so far. The present article is an attempt to propose the major principles to be followed in updated interpretations of the concept of permanent establishment equally effective in terms of both big multinationals and SMEs.Independent2020-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/142910.14807/ijmp.v11i9.1429Independent Journal of Management & Production; Vol. 11 No. 9 (2020): Independent Journal of Management & Production (2nd Special Edition ISE, S&P); 2308-23242236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1429/1651http://www.ijmp.jor.br/index.php/ijmp/article/view/1429/1652Copyright (c) 2020 Marius Laurinaitis, Darius Stitilis, Irmantas Rotomskis, Otabeg Azizovinfo:eu-repo/semantics/openAccessLaurinaitis, MariusStitilis, DariusRotomskis, IrmantasAzizov, OtabegMarchuk, Nataliia2020-11-01T04:11:00Zoai:www.ijmp.jor.br:article/1429Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2020-11-01T04:11Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Limitations of the concept of permanent establishment and e-commerce |
title |
Limitations of the concept of permanent establishment and e-commerce |
spellingShingle |
Limitations of the concept of permanent establishment and e-commerce Laurinaitis, Marius Permanent establishment E-commerce taxation Digital economy taxation |
title_short |
Limitations of the concept of permanent establishment and e-commerce |
title_full |
Limitations of the concept of permanent establishment and e-commerce |
title_fullStr |
Limitations of the concept of permanent establishment and e-commerce |
title_full_unstemmed |
Limitations of the concept of permanent establishment and e-commerce |
title_sort |
Limitations of the concept of permanent establishment and e-commerce |
author |
Laurinaitis, Marius |
author_facet |
Laurinaitis, Marius Stitilis, Darius Rotomskis, Irmantas Azizov, Otabeg Marchuk, Nataliia |
author_role |
author |
author2 |
Stitilis, Darius Rotomskis, Irmantas Azizov, Otabeg Marchuk, Nataliia |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Laurinaitis, Marius Stitilis, Darius Rotomskis, Irmantas Azizov, Otabeg Marchuk, Nataliia |
dc.subject.por.fl_str_mv |
Permanent establishment E-commerce taxation Digital economy taxation |
topic |
Permanent establishment E-commerce taxation Digital economy taxation |
description |
The concept of permanent establishment introduced over a century ago became obsolete in the XXI age. It is completely irrelevant in terms of modern online business. Recent OECD initiatives are only a late reaction to the internationally observed legal loophole in taxing profits of e-commerce companies. Steps taken by the international community over the last few years reveal considerable diversity in approaches towards the concept of permanent establishment. Even the key principles to be followed in the development of the new concept of permanent establishment have not been agreed so far. The present article is an attempt to propose the major principles to be followed in updated interpretations of the concept of permanent establishment equally effective in terms of both big multinationals and SMEs. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-11-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1429 10.14807/ijmp.v11i9.1429 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1429 |
identifier_str_mv |
10.14807/ijmp.v11i9.1429 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1429/1651 http://www.ijmp.jor.br/index.php/ijmp/article/view/1429/1652 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Marius Laurinaitis, Darius Stitilis, Irmantas Rotomskis, Otabeg Azizov info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Marius Laurinaitis, Darius Stitilis, Irmantas Rotomskis, Otabeg Azizov |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 11 No. 9 (2020): Independent Journal of Management & Production (2nd Special Edition ISE, S&P); 2308-2324 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
_version_ |
1797220493544128512 |