Determination of permanent establishment in e-commerce: An exploratory study

Permanent establishment has been used as a principle or threshold to determine whether a country has taxing rights on the business profits of a non-resident taxpayer.That threshold, however, has raised many questions in the context of e-commerce. Many countries are now concerned of how to determine...

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Bibliographic Details

Main Authors:	Othman, Zaleha, Mohd Hanefah, Mustafa, Bidin, Zainol
Format:	Conference or Workshop Item
Language:	en
Published:	2005
Subjects:	HF Commerce
Online Access:	https://repo.uum.edu.my/id/eprint/14611/1/40.pdf https://repo.uum.edu.my/id/eprint/14611/ http://www.icoec.my/index.php/proceedings/8-icoec-2005-proceedings
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