Unit:
Department of LawLibrary of the School of Law
Author:
Georgopoulou Christina
Dissertation committee:
Ανδρέας Τσουρουφλής, Αναπληρωτής Καθηγητής Νομικής Σχολής ΕΚΠΑ
Κωνσταντίνος Γιαννακόπουλος, Καθηγητής Νομικής Σχολής ΕΚΠΑ
Αικατερίνη Ηλιάδου, Αναπληρώτρια Καθηγήτρια Νομικής Σχολής ΕΚΠΑ
Βασίλειος Κονδύλης, Καθηγητής Νομικής Σχολής ΕΚΠΑ
Ρεβέκκα – Εμμανουέλλα Παπαδοπούλου, Αναπληρώτρια Καθηγήτρια Νομικής Σχολής ΕΚΠΑ
Βασιλική Χρήστου, Επίκουρη Καθηγήτρια Νομικής Σχολής ΕΚΠΑ
Νικόλαος Σημαντήρας, Επίκουρος Καθηγητής επί θητεία Νομικής Σχολής ΕΚΠΑ
Original Title:
Ο ρόλος της έννοιας της Μόνιμης Εγκατάστασης στη φορολόγηση της ψηφιακής οικονομίας υπό το πρίσμα του διεθνούς και ενωσιακού δικαίου
Translated title:
The role of the notion of Permanent Establishment for the taxation of the digital economy from the perspective of international and european law
Summary:
Τhe present PhD thesis examines the role of the notion of permanent establishment (PE) in the taxation of the digital economy, under the light of its characteristics, conditions, as well as the principles that govern the attribution of profits to a PE. The PE notion is compared to other alternative proposals for the taxation of the digital economy, that have been made in international and european level, with reference to their compatibility with the principle of Inter – Nation Equity – that according to the present thesis is considered as the fundamental principle of international tax law having a substantive and objective character – as well as with the rest principles that is recognized that should govern the taxation of the digital economy. The PhD thesis concludes that the notion of PE remains relevant in the digital era, as an effective way of delimiting taxing rights between residence and source state, while at the same time it may enhance the harmonization of direct taxation in european level, as well as the cooperation between states in tax matters on an international level.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Public Law
Keywords:
Permanent Establishment, Digital Economy, Principles for the taxation of the Digital Economy
Number of references:
212
File:
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Διδακτορική_Χριστίνα Γεωργοπούλου.pdf
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Υπεύθυνη Δήλωση .pdf
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