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Do we need a new definition of Permanent Establishment for digital operations in Double Tax Treaties?

Bikova, Elitsa LU (2020) HARN60 20201
Department of Business Law
Abstract
This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs).
In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. More specifically, the physical presence of digitalized businesses, or the lack of it, in certain jurisdictions for tax purposes is of particular importance, because these create the difficulty for countries to retain their tax base.
Popular Abstract
This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs).
Please use this url to cite or link to this publication:
author
Bikova, Elitsa LU
supervisor
organization
course
HARN60 20201
year
type
H1 - Master's Degree (One Year)
subject
keywords
Permanent Establishment, Digital Economy, Double Tax Treaties
language
English
id
9017291
date added to LUP
2020-06-12 15:21:27
date last changed
2020-06-12 15:21:27
@misc{9017291,
  abstract     = {{This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs). 
In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. More specifically, the physical presence of digitalized businesses, or the lack of it, in certain jurisdictions for tax purposes is of particular importance, because these create the difficulty for countries to retain their tax base.}},
  author       = {{Bikova, Elitsa}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Do we need a new definition of Permanent Establishment for digital operations in Double Tax Treaties?}},
  year         = {{2020}},
}