Permanent Establishment

Characterisation of a permanent establishment based on the dependent agent test in the context of the digital economy.

Nicolas Duboille and Hugo Levit of Sumerson analyse why the judges overturned the decision of the Paris Administrative Court of Appeal and ruled in favour of a broad interpretation of ‘dependent agent’.

https://www.internationaltaxreview.com/article/b1qd2yxxchxjym/conseil-detat-recharacterises-the-existence-of-a-pe-in-the-digital-economy