Document Type

Article

Publication Date

2018

Abstract

In this article, Avi-Yonah argues that the Court’s recent decision in Wayfair has implications for the EU’s struggle with taxing the digital economy, as well as for the broader international e�ort to update international tax rules for the 21st century — that is, it bolsters the argument for dispensing with the 19th-century permanent establishment concept.

Comments

Reprinted with the permission of Tax Analysts.

Available for download on Sunday, July 09, 2028


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