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

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...

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Main Authors: Othman, Zaleha (Author), Mohd Hanefah, Mustafa (Author)
Format: Book
Published: Accounting Research Institute (ARI) & Faculty of Accountancy, 2006-10.
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3rd Floor Main Library

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