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디지털 용역거래에 있어 법인세법상 고정사업장(PE)과 부가가치세법상 국내사업장(FE)의 개념구분 및 구체적인 인정요건에 대한 고찰 – 최근 프랑스 국사원의 Value Click 판결을 중심으로 –
박준형; 김혜진
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Issue Date
2022
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조세학술논집, v.38, no.3, pp 137 - 183
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한국국제조세협회
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Kim, Hyejin
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