Open AccessThe Concept of Digital Permanent Establishment Within the Framework of Exercising Taxpayer's Rights Under Double Tax Treaties
Author(s) -
A.E. Ivanov
Publication year - 2020
Publication title -
finansovoe pravo
Language(s) - English
Resource type - Journals
ISSN - 1813-1220
DOI - 10.18572/1813-1220-2020-8-43-46
Subject(s) - taxpayer , law and economics , digital evidence , political science , law , business , computer security , computer science , economics , digital forensics