TY  - CHAP
AU  - Escribano López, Eva Alicia
PY  - 2019
SN  - 978-94-035-0154-3
UR  - https://hdl.handle.net/20.500.14352/95891
AB  - The present book chapter seeks to analyze the content of the proposal for Directive launched by the European Commission in March 21st 2018 on the new threshold on significant digital presence that is expected to complement the current permanent...
LA  - eng
M2  - 559
PB  - Walters Kluwer
KW  - Significant digital presence
KW  - Permanent establishment
KW  - Digital economy
KW  - Tax treaties
KW  - EU
KW  - OECD
TI  - A preliminary assessment of the EU proposal on significant digital presence: a brave attempt that requires and deserves further analysis
TY  - book part
ER  -