Towards a broader concept of permanent establishment : a study in light of the digitalization of the economy and the BERS Era.
The phenomenon of the digitalization of the economy, connected to the fastgrowing globalization, had proven the current international tax system, in terms of business income taxation, to be faulty. Designed in the beginning of the 20th century, the existing framework is heavily based on the physical...
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| Format: | masterThesis |
| Language: | eng |
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2019
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| Online Access: | http://hdl.handle.net/10451/40486 |
| Country: | Portugal |
| Oai: | oai:repositorio.ul.pt:10451/40486 |