Limitations of the concept of permanent establishment and e-commerce

Main Article Content

Marius Laurinaitis
Darius Stitilis
Irmantas Rotomskis
Otabeg Azizov
Nataliia Marchuk
صندلی اداری

Abstract

The concept of permanent establishment introduced over a century ago became obsolete in the XXI age. It is completely irrelevant in terms of modern online business. Recent OECD initiatives are only a late reaction to the internationally observed legal loophole in taxing profits of e-commerce companies. Steps taken by the international community over the last few years reveal considerable diversity in approaches towards the concept of permanent establishment. Even the key principles to be followed in the development of the new concept of permanent establishment have not been agreed so far. The present article is an attempt to propose the major principles to be followed in updated interpretations of the concept of permanent establishment equally effective in terms of both big multinationals and SMEs.

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Integration System of Education, Science and Production
Author Biographies

Marius Laurinaitis, Mykolas Romeris University

Marius LAURINAITIS is an associate professor at Mykolas Romeris University. He was granted a PhD in law at Mykolas Romeris University in 2015 (the PhD thesis was published under the title Legal Regulation of Electronic Money). He is an executive editor of the international scientific research journal Intellectual Economics. His research interests include IT law, law of privacy and personal data protection, electronic identification law, electronic payments law, and electronic money. As a researcher, he has taken part in a variety of EU and national scientific projects

Darius Stitilis, Mykolas Romeris University

Professor at the Mykolas Romeris University. He obtained PhD degree in law from Mykolas Romeris university in 2002 (the topic of Phd Thesis was related to the legal responsibility in cyberspace). He is the executive manager of master study program “Cyber cesurity management” at Mykolas Romeris University. His research interests include IT law, cyber security law, privacy and personal data protection law, electronic identification law, cybercrime. He has over 40 publications primarily in the field of law and IT. Under his direction, he was involved in several scientific EU and national projects. Also, he is the co-author of two scientific monographs regarding identity theft in cyberspace: legal and electronic business issues, and e-health.

ORCID ID: orcid.org/0000-0002-9598-0712

Irmantas Rotomskis, Mykolas Romeris University

Associate professor at Mykolas Romeris University. He was granted a Ph.D. in law at Mykolas Romeris University in 2004 (the Ph.D. thesis was published under the title Legal Regulation in the Area of Electronic Commerce Taxation: the Lithuanian Context). His research interests include IT law, law of privacy and personal data protection, and electronic commerce law. As a researcher, he has taken part in a variety of EU and national scientific projects.

 

ORCID ID: orcid.org/

Otabeg Azizov, Kharkiv Petro Vasylenko National Technical University of Agriculture

Candidate of Economic Sciences,

Head of the training department for working with foreign citizens and stateless persons Petro Vasilenko national technical university of agriculture.

He teaches disciplines taught: e-commerce, marketing

Scientific interests: The mechanism of increasing competitiveness, development of economic and production-technological potential of subjects of agro-industrial production.

Author of more than 25 scientific works. 

Nataliia Marchuk, State Agrarian and Engineering University in Podilya

Ph.D. in Physics and Mathematics, Associate Professor

Scientific research:

e-commerce, cybersecurity, Invariant tori from numerous systems of difference equations", Innovative and modern pedagogical methods of teaching mathematical sciences.

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