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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| Format: | Book |
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Accounting Research Institute (ARI) & Faculty of Accountancy,
2006-10.
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