Processing...
Continue shopping Go to cart

Spain - Direct Taxation of Electronic Commerce in Spain

Country:
Spain
Author:
A. Delgado García; R. Oliver Cuello
Issue:
European Taxation, 2013 (Volume 53), No 1
Published:
12 December 2012
The most important tax issues relating to electronic commerce concern international taxation. In the direct taxation area these include the determination of the residence of the taxpayers involved, the controversial application of the permanent establishment concept, and the classification of the income obtained. This article addresses these issues as a follow-up to an article on indirect taxation and electronic commerce published in the April 2011 issue of European Taxation.
 
Order Article