Alternatives to the concept of permanent establishment : e-commerce and taxation
| Year of publication: |
2000
|
|---|---|
| Authors: | Jr., Charles McLure |
| Published in: |
CESifo Forum. - München : ifo Institut für Wirtschaftsforschung an der Universität München, ISSN 2190-717X. - Vol. 01.2000, 3, p. 10-16
|
| Publisher: |
München : ifo Institut für Wirtschaftsforschung an der Universität München |
| Subject: | E-Business | Einkommensteuer | Steuertheorie | Welt | Income tax | Theory of taxation | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Article |
| Language: | English |
| Other identifiers: | hdl:10419/166053 [Handle] RePec:ces:ifofor:v:1:y:2000:i:03:p:10-16 [RePEc] |
| Classification: | E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H25 - Business Taxes and Subsidies ; L86 - Information and Internet Services; Computer Software |
| Source: |
Persistent link: https://www.econbiz.de/10011695626