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

• 主要な著者: Othman, Zaleha, Mohd Hanefah, Hajah Mustapha, Bidin, Zainol
• フォーマット: Monograph
• 言語: English
• 出版事項: Universiti Utara Malaysia 2004
• 主題: HF Commerce
• オンライン･アクセス: 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...