Taxation, e-commerce and determination of permanent establishment / Zaleha Othman and Mustafa Mohd Hanefah

• 主要な著者: Othman, Zaleha, Mohd Hanefah, Mustafa
• フォーマット: 論文
• 言語: English
• 出版事項: Accounting Research Institute (ARI) & Faculty of Accountancy 2006
• 主題: Malaysia
• オンライン･アクセス: http://ir.uitm.edu.my/id/eprint/275/2/AJ_ZALEHA%20OTHMAN%20MAR%2006.pdf; http://ir.uitm.edu.my/id/eprint/275/; https://mar.uitm.edu.my/

E-commerce provides a new way of conducting commercial transactions in today’s global market. E-commerce has made the world a one big marketplace. However, e-commerce also poses challenges to the existing tax rules in determining permanent establishment of businesses. Permanent establishment has bee...