Determination of permanent establishment in e-commerce: An exploratory study

• 主要な著者: Othman, Zaleha, Mohd Hanefah, Mustafa, Bidin, Zainol
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2005
• 主題: HF Commerce
• オンライン･アクセス: http://repo.uum.edu.my/14611/1/40.pdf; http://repo.uum.edu.my/14611/; http://www.icoec.my/index.php/proceedings/8-icoec-2005-proceedings

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...