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

• Auteurs principaux: Othman, Zaleha (Auteur), Mohd Hanefah, Mustafa (Auteur)
• Format: Livre
• Publié: Accounting Research Institute (ARI) & Faculty of Accountancy, 2006-10.
• Sujets: Article; PeerReviewed
• Accès en ligne: Link Metadata

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 ha...