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 has bee...
| Main Authors: | Othman, Zaleha, Mohd Hanefah, Mustafa |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2006
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/275/ |
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