Determination of permanent establishment in e-commerce: An exploratory study
Permanent establishment has been used as a principle or threshold to determine whether a country has taxing rights on the business profits of a non-resident taxpayer.That threshold, however, has raised many questions in the context of e-commerce. Many countries are now concerned of how to determine...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2005
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/14611/1/40.pdf |