Jurisdiction to Tax in the Digital Economy: Permanent and Other Establishments

Journal
Hellerstein, W.
OECD
Bulletin for International Taxation 2014 (Volume 68), No. 6/7
PriceUSD 45

In this article, the author discusses the importance of administrative concerns in designing jurisdictional rules for the digital economy and the goal of aligning the jurisdictional assignment of the tax base with the ability to enforce tax collection in the jurisdiction to which the base is assigned.