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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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2006
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| 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 |