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Is cloud computing challenging the concept of permanent establishment? - Tapa blanda

Rossi, Maria Cecilia

 
9783659933530: Is cloud computing challenging the concept of permanent establishment?
Tapa blanda
ISBN 10: 3659933538 ISBN 13: 9783659933530
Editorial: LAP LAMBERT Academic Publishing, 2016

Sinopsis

In this book, Maria Cecilia Rossi discusses the problem of cloud computing and international jurisdiction to tax, examining the interaction between traditional international tax law concepts and theories, with particular reference to the concept of permanent establishment that is being constantly challenged by this new virtual reality. It is proposed a broad review of the PE concept and criteria in order to accommodate the new conflicts.

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Reseña del editor

In this book, Maria Cecilia Rossi discusses the problem of cloud computing and international jurisdiction to tax, examining the interaction between traditional international tax law concepts and theories, with particular reference to the concept of permanent establishment that is being constantly challenged by this new virtual reality. It is proposed a broad review of the PE concept and criteria in order to accommodate the new conflicts.

Biografía del autor

Maria Cecilia Rossi is a business tax lawyer in São Paulo, Brazil; LL.M in Taxation, Queen Mary University of London; Specialist in Tax Law (IBET/ IBDT); LL.B, Universidade Estadual Paulista (UNESP); Certified with the ADIT (CTA) – Principles of International Taxation.

"Sobre este título" puede pertenecer a otra edición de este libro.

Editorial
LAP LAMBERT Academic Publishing
Año de publicación
2016
Idioma
Inglés
ISBN 10 
3659933538
ISBN 13 
9783659933530
Encuadernación
Tapa blanda
Número de páginas
60
Contacto del fabricante
no disponible
Persona responsable
no disponible