Revision of “Permanent Establishment” in the Context of Digital Economy: The Work of the OECD and Some Implications for Vietnam-Reference-Cited by-同舟云学术

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Revision of “Permanent Establishment” in the Context of Digital Economy: The Work of the OECD and Some Implications for Vietnam

Published:2024 Issue: Volume: Page:501-512
ISSN:
Container-title:Proceedings of the 4th International Conference on Research in Management and Technovation
language:en
Short-container-title:

Author:

Nguyen The Duc Tam^ORCID,Nguyen Thai Ngan^ORCID

Publisher

Springer Nature Singapore

Link

https://link.springer.com/content/pdf/10.1007/978-981-99-8472-5_46

Reference28 articles.

1. https://www.forbes.com/sites/forbestechcouncil/2020/08/20/are-digital-ecosystems-the-secret-to-building-and-growing-a-strong-economy/?sh=64ae61fd2526

2. https://taxation-customs.ec.europa.eu/fair-taxation-digital-economy_en

3. OECD: Addressing the Tax Challenges of the Digital Economy. OECD Publishing (2014)

4. https://www.oecd.org/tax/beps/

5. OECD: The OECD at 60 (2020)

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