Permanent Establishment in Relation to Web Presence in Argentina

Many states and countries, among them Argentina, use the concept of permanent establishment as a basis for determining their right to levy corporate income or sales taxes. The advent of e-commerce has made the issue of permanent establishment a very significant but complicated issue with regard to taxation policies. Therefore, the definition of permanent establishment is a key determinant for whether a country may or may not tax an online business.

The following questions have been addressed in this article:

Will a website with a host server located in Argentina be regarded as a permanent establishment for taxing purpose?
How are the sales of tangible goods, intangibles goods, and services taxed?
How are electronically supplied services defined in Argentina?


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