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IOANA MARIA COSTEA, Permanent Establishement In E-Commerce

Abstract: The permanent establishment is a tax law institution with a source in international commercial practices. The legal link between the elements of a fund of commerce and a tax jurisdiction is of new dimensions from the point of view of e-commerce. Thus, a number of legal solutions need to be developed, based on soft law elements. Other regulatory solutions at European level tend to sketch new institutions.

Keywords: permanent establishment, e-commerce, state of source, state of residence


Faculty of Law
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B-dul Carol I nr. 11, cod 700506, IAŞI
Secretariat full-time learning:
+40 232 201058
+40 232 201158
Fax: +40 232 201858
Secretariat distance learning:
+40 232 201272
Fax: +40 232 201872


Copyright Faculty of Law, IAŞI , 2024
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