How do you catch a digital cloud and pin it down? Ceri Stoner (Wiggin) and Clara Coudert (Kering) ask whether data centres could provide a viable alternative to the consumer as a tax nexus.
The transition from a bricks and mortar economy to a digital economy has profoundly disrupted the notion of permanent establishment (PE). Decades into the digital revolution national and international debate on the introduction of a virtual PE is still grappling with the elusive nature of digital activities.
In part the problem is one of perception. The internet is widely regarded as a purely virtual space in which users interact via online platforms and blockchains and store data in the cloud. The problem is exacerbated by anticipated improvements in connected objects and artificial intelligence.
Policymakers appear uncertain how to navigate through this uncharted digital space. As has been well documented ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
How do you catch a digital cloud and pin it down? Ceri Stoner (Wiggin) and Clara Coudert (Kering) ask whether data centres could provide a viable alternative to the consumer as a tax nexus.
The transition from a bricks and mortar economy to a digital economy has profoundly disrupted the notion of permanent establishment (PE). Decades into the digital revolution national and international debate on the introduction of a virtual PE is still grappling with the elusive nature of digital activities.
In part the problem is one of perception. The internet is widely regarded as a purely virtual space in which users interact via online platforms and blockchains and store data in the cloud. The problem is exacerbated by anticipated improvements in connected objects and artificial intelligence.
Policymakers appear uncertain how to navigate through this uncharted digital space. As has been well documented ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
