Sediul permanent în comerțul electronic
Permanent Establishement In E-Commerce
Author(s): Ioana Maria CosteaSubject(s): EU-Legislation
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: permanent establishment; e-commerce; state of source; state of residence;
Summary/Abstract: The permanent establishment is a tax law institution with a source in international commercial practices. The legal link between the elements of a fund of commerce and a tax jurisdiction is of new dimensions from the point of view of e-commerce. Thus, a number of legal solutions need to be developed, based on soft law elements. Other regulatory solutions at European level tend to sketch new institutions.
Journal: Analele Științifice ale Universităţii Alexandru Ioan Cuza din Iași, seria Ştiinţe Juridice
- Issue Year: LXIV/2018
- Issue No: 1-bis
- Page Range: 211-220
- Page Count: 10
- Language: Romanian