Archivo de la etiqueta: OECD

Minimum tax rate

Comment on OECD public consultation on the Global Anti-Base Erosion (GloBE) Proposal – Pillar Two, for Addressing the Tax Challenges of the Digitalisation of the Economy.  

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A SERVER LOCATED IN OTHER STATE COULD BE A “PERMANENT ESTABLISHMENT”

The binding ruling V0066-18 of the Spanish Tax Office analyzes the evidences which determine that a server located in Spain is a “Permanent Establishment” (PE), based on OECD rules. In this case, a trading company resident in Ireland is planning to install a server in Spain in order to be close to its market. The […]

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