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Where is a digital company taxed?

Boudinet, Enora LU (2023) HARN60 20231
Department 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.
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author
Boudinet, Enora LU
supervisor
organization
course
HARN60 20231
year
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}},
}