Taxation of e-commerce: Determination of permanent establishment in Malaysia
Permanent establishment in taxation has been in existence since the 18th century. Originated from the Prussian time in 1845 the concept of permanent establishment has been used to refer as space the conduct of business activity, which means permanence and location within an area rather than the phy...
| Main Authors: | , , |
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| Format: | Monograph |
| Language: | English |
| Published: |
Universiti Utara Malaysia
2004
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/5483/1/TAXATION_OF_E-COMMERCE.pdf |