Is cloud computing challenging the concept of permanent establishment?

ISBN-13: 9783659933530 / Angielski / Miękka / 2016 / 60 str.

Maria Cecilia Rossi

Opis

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.

O autorze

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.