Taxation of e-commerce: Determination of permanent establishment in Malaysia

• Main Authors: Othman, Zaleha, Mohd Hanefah, Hajah Mustapha, Bidin, Zainol
• 格式: Monograph
• 语言: English
• 出版: Universiti Utara Malaysia 2004
• 主题: HF Commerce
• 在线阅读: http://repo.uum.edu.my/5483/1/TAXATION_OF_E-COMMERCE.pdf; http://repo.uum.edu.my/5483/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000221123

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...