The Resource OECD and e-commerce : clarification or fundamental change?

OECD and e-commerce : clarification or fundamental change?

Label
OECD and e-commerce : clarification or fundamental change?
Title
OECD and e-commerce : clarification or fundamental change?
Creator
Subject
Summary
The OECD draft on the permanent establishment concept for e- commerce. This report first takes a look at what is actually proposed in the draft, secondly it is put into the concept of Article 5 - giving examples of how it would apply in practice, and thirdly, one of the leading commentators on the taxation of electronic commerce gives his views on whether it does the job
Citation source
In: Tax planning international E-Commerce. - London. - Vol. 1 (1999),
http://library.link/vocab/creatorName
  • Pijl, H
  • Rainerman, M.P
  • Hinnekens, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • PE
Label
OECD and e-commerce : clarification or fundamental change?
Instantiates
Publication
Contents
  • Key issues / H. Pijl ; p. 3-8
  • In context : what is a PE in a virtual world? / M.P. Rainerman, J.E. Clegg and S.H. Anolik ; p. 8-13
  • Comment / L. Hinnekens ; p. 13-14
Label
OECD and e-commerce : clarification or fundamental change?
Publication
Contents
  • Key issues / H. Pijl ; p. 3-8
  • In context : what is a PE in a virtual world? / M.P. Rainerman, J.E. Clegg and S.H. Anolik ; p. 8-13
  • Comment / L. Hinnekens ; p. 13-14

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