Where is a digital company taxed?
(2023) HARN60 20231Department of Business Law
- Abstract
- The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. This thesis analyses the principle of permanent establishment for traditional enterprises and the possibility of applying this principle to digital companies. To do this, the author will compare the solutions provided by France, the OECD, and the European Commission, in order to determine the tax place of digital companies.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9126076
- author
- Boudinet, Enora LU
- supervisor
- organization
- course
- HARN60 20231
- year
- 2023
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Tax law, Digital company, a place of taxation, Permanent establishment, Traditional principle
- language
- English
- id
- 9126076
- date added to LUP
- 2023-06-21 11:44:30
- date last changed
- 2023-06-21 11:44:30
@misc{9126076, abstract = {{The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. This thesis analyses the principle of permanent establishment for traditional enterprises and the possibility of applying this principle to digital companies. To do this, the author will compare the solutions provided by France, the OECD, and the European Commission, in order to determine the tax place of digital companies.}}, author = {{Boudinet, Enora}}, language = {{eng}}, note = {{Student Paper}}, title = {{Where is a digital company taxed?}}, year = {{2023}}, }