SOEPRIJONO; ISMIYANTO; HAFID ZAKARIYA. A JURIDICAL REVIEW OF THE ESTABLISHMENT OF SIGNIFICANT ECONOMIC PRESENCE AS A SUBSTITUTE FOR THE TRADITIONAL PERMANENT ESTABLISHMENT (PE) IN THE COLLECTION OF INCOME TAX FROM FOREIGN DIGITAL COMPANIES. Journal of International Islamic Law, Human Right and Public Policy, [S. l.], v. 4, n. 3, p. 1488–1495, 2026. Disponível em: https://jishup.org/index.php/ojs/article/view/328. Acesso em: 12 jul. 2026.