Is cloud computing challenging the concept of permanent establishment?

Rossi, Maria Cecilia

ISBN 10: 3659933538 / ISBN 13: 9783659933530

Published by LAP LAMBERT Academic Publishing, 2016

About this Item

60 pages. 8.66x5.91x0.14 inches. In Stock.

Seller Inventory # 3659933538

Bibliographic Details

• Title: Is cloud computing challenging the concept of permanent establishment?
• Publisher: LAP LAMBERT Academic Publishing
• Publication Date: 2016
• Language: English
• ISBN 10: 3659933538
• ISBN 13: 9783659933530
• Binding: Paperback
• Condition: Brand New
• Weight: 0.14 kilograms

About this title

Synopsis

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.

About the Author

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.