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Determination of permanent establishment in e-commerce: An exploratory study
Published 2005“…This is because the existing tax rules were not designed in the era of e-commerce.Tax authorities are also concerned about the tax revenue loss, as there are no specific tax laws relating to permanent establishment in e-commerce. …”
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Taxation, e-commerce and determination of permanent establishment / Zaleha Othman and Mustafa Mohd Hanefah
Published 2006“…This paper investigates the application of current tax laws in Malaysia on the determination of permanent establishment in an e-commerce environment. …”
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3
Individual taxpayer assessment performance under self- assessment system in Malaysia
Published 2011“…Using Libby’s (1995) Antecedents and Consequences of Knowledge model as the underlying framework, this study examines the effect of factors such as knowledge in taxation, complexity of tax laws, attitude towards paying tax, probability of being detected, taxpayer assistance, general problem solving ability, experience and demographic variables on taxpayer assessment performance. …”
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