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

• Главные авторы: Othman, Zaleha (Автор), Mohd Hanefah, Mustafa (Автор)
• Формат: ‌
• Опубликовано: Accounting Research Institute (ARI) & Faculty of Accountancy, 2006-10.
• Предметы: Article; PeerReviewed
• Online-ссылка: 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...