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| Main Author: | |
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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidad Externado de Colombia
2016
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| Online Access: | https://www.redalyc.org/articulo.oa?id=684376680007 |
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Table of Contents:
- Virtual Permanent Establishment: An Approach to the Taxation of Electronic Commerce Transactions Ángela Carolina Vaca Bohórquez Derecho This article approaches to permanent establishment, the rules, and the taxation of electronic commerce transactions as a new “practice” in different countries around the world. The concept invited “to reconsider the “physical presences” as unique way to represent an enterprise. 2016 artículo científico 1692-6722 https://www.redalyc.org/articulo.oa?id=684376680007 10.18601/16926722.n8.07 en http://www.redalyc.org/revista.oa?id=6843 Revista de Derecho Fiscal application/pdf Universidad Externado de Colombia Revista de Derecho Fiscal (Colombia) Num.8