Avoidance of the Permanent Establishment by the Digital Economy and Tax Cooperation as its Solution
Keywords:
Data collection, tax avoidance, permanent establishment, tax cooperation, Global Tax Governance, International Tax LawAbstract
This article analyses the obsolescence of the concept of permanent establishment in the context of the growth of the digital economy.
More precisely, we will see how the quality of permanent establishment is eluded in the data collection trade. The legal vacuum of this new type of business is a problem, as is its international dimension.
Therefore, we will examine the proposed solution of virtual permanent establishment.
In a second part of this article, we will broaden the scope of reflection, considering that tax cooperation must be the means and the solution to counterbalance the structural flaws of the permanent establishment.
We will define the concept in depth to consider how the development of international law and global governance in tax matters can and should be the key to reform international taxation
Author Biography
Nathan Godts Hanssens, University of Barcelona
PhD candidate in international tax law at the University of Barcelona. He is also a Chartered Tax Accountant and Advisor in Spain and Belgium, his country of origin. He studied international tax law and European law and specializes in international taxation and asset mobility, such as taxation of non-residents, international succession and tax optimization. Email: ngodtsha20@alumnes.ub.edu
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