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...

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Bibliographic Details
Main Authors: Othman, Zaleha, Mohd Hanefah, Mustafa
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2006
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/275/
http://ir.uitm.edu.my/id/eprint/275/2/AJ_ZALEHA%20OTHMAN%20MAR%2006.pdf