PE and direct taxation of electronic commerce on digital economy: an unilateral love letter called BEPS

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Original language	English
Title of host publication	Nueva fiscalidad
Subtitle of host publication	estudios en homenaje a Jacques Malherbe
Editors	Catalina Hoyos Jiménez, César García Novoa, Julio A. Fernández Cartagena
Place of Publication	Bogotá
Publisher	Instituto Colombiano de Derecho Tributario
Pages	903-912
ISBN (Print)	9789585959965
Publication status	Published - 2017

Cite this

@inbook{94aff2dc9e014118b8e50f0b2a42c111,

title = "PE and direct taxation of electronic commerce on digital economy: an unilateral love letter called BEPS",

author = "{Cal{\c c}ada Pires}, Rita",

year = "2017",

language = "English",

isbn = "9789585959965",

pages = "903--912",

editor = "{Hoyos Jim{\'e}nez}, Catalina and {Garc{\'i}a Novoa}, C{\'e}sar and {Fern{\'a}ndez Cartagena}, {Julio A.}",

booktitle = "Nueva fiscalidad",

publisher = "Instituto Colombiano de Derecho Tributario",

}

PE and direct taxation of electronic commerce on digital economy: an unilateral love letter called BEPS. / Calçada Pires, Rita.
Nueva fiscalidad: estudios en homenaje a Jacques Malherbe . ed. / Catalina Hoyos Jiménez; César García Novoa; Julio A. Fernández Cartagena. Bogotá: Instituto Colombiano de Derecho Tributario, 2017. p. 903-912.

Research output: Chapter in Book/Report/Conference proceeding › Chapter

TY - CHAP

T1 - PE and direct taxation of electronic commerce on digital economy

T2 - an unilateral love letter called BEPS

AU - Calçada Pires, Rita

PY - 2017

Y1 - 2017

M3 - Chapter

SN - 9789585959965

SP - 903

EP - 912

BT - Nueva fiscalidad

A2 - Hoyos Jiménez, Catalina

A2 - García Novoa, César

A2 - Fernández Cartagena, Julio A.

PB - Instituto Colombiano de Derecho Tributario

CY - Bogotá

ER -