Peter Bräumann,
"Digital Permanent Establishments on Its Way to Becoming a Reality? The EU Commission's Proposal on Taxing 'Significant Digital Presence'"
: Tax and the Digital Economy: Challenges and Proposals for Reform, Wolters Kluwer, Alphen aan den Rijn, Niederlande, Seite(n) 147-176, 2019, ISBN: 978-9-4035-0361-5
Original Titel:
Digital Permanent Establishments on Its Way to Becoming a Reality? The EU Commission's Proposal on Taxing 'Significant Digital Presence'
Sprache des Titels:
Englisch
Original Buchtitel:
Tax and the Digital Economy: Challenges and Proposals for Reform