Comparison of Proposals to Adjust the Permanent Establishment Concept to the Digital Economy
Journal
European Union; International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 11
The aim of the article is to analyse the various proposals that have been made by various bodies (including the OECD and the European Union) and countries regarding the alternative formulations of the permanent establishment concept to establish how these formulations align or differ from each other.