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

• المؤلفون الرئيسيون: Othman, Zaleha, Mohd Hanefah, Hajah Mustapha, Bidin, Zainol
• التنسيق: Monograph
• اللغة: English
• منشور في: Universiti Utara Malaysia 2004
• الموضوعات: HF Commerce
• الوصول للمادة أونلاين: 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...