The Resource Cyberspace : the final frontier for international tax concepts?

Cyberspace : the final frontier for international tax concepts?

Label
Cyberspace : the final frontier for international tax concepts?
Title
Cyberspace : the final frontier for international tax concepts?
Creator
Subject
Summary
Addresses the impact of electronic business on existing international tax concepts in general and from a US tax perspective. Consideration is given to the classification of electronic business such as the provision of goods, services or intangibles, the source of the resulting income, the risks of acquiring permanent establishment or branch status and possible tax administration and enforcement problems
Citation source
In: Journal of international taxation. - New York. - Vol. 7 (1996),
http://library.link/vocab/creatorName
  • Cigler, J.D
  • Burritt, H.C
  • Stinnett, S.E
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • GST
  • intangibles
  • PE
Label
Cyberspace : the final frontier for international tax concepts?
Instantiates
Publication
Label
Cyberspace : the final frontier for international tax concepts?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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