“Permanent Establishment, The Digital Economy, and Transfer Pricing: How International Tax Law Adapting to New Business Reality, especially facing the new normal on phase after the Covid 19 pandemic”

Abstract: This study tries to find out how International Taxation Law Adapt to New Business Reality, especially facing the new normal in the post-Covid 19 pandemic phase related to Permanent Establishments, and the Digital Economy and transfer pricing

The discussion will be more emphasized on The Digital Permanent Establishment in Practice especially facing the new normal on phase after the Covid 19 pandemic

This study will put more emphasis on literature study approach and provide feedback to stakeholders

Keywords: Permanent Establishment, Digital Economy,  International Tax Law, Transfer Pricing, New Normal, and Covid 19 pandemic.

Title: “Permanent Establishment, The Digital Economy, and Transfer Pricing: How International Tax Law Adapting to New Business Reality, especially facing the new normal on phase after the Covid 19 pandemic”

Author: Mochamad Ferdiansa, Cosmas Budiyantoro

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

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