The Resource When does e-commerce result in a permanent establishment : the OECD's initial response

When does e-commerce result in a permanent establishment : the OECD's initial response

Label
When does e-commerce result in a permanent establishment : the OECD's initial response
Title
When does e-commerce result in a permanent establishment : the OECD's initial response
Creator
Subject
Summary
Discusses the development of the PE concept; the current status of the PE concept in the context of e-commerce; the role of the OECD in the taxation of e-commerce; the draft of the proposed changes to the OECD Commentary of Art. 5; and, the propriety of the approach preliminarily taken by the OECD
Citation source
In: Tax Management international journal. - Washington. - Vol. 29 (2000),
http://library.link/vocab/creatorName
Levine, H.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • PE
Label
When does e-commerce result in a permanent establishment : the OECD's initial response
Instantiates
Publication
Label
When does e-commerce result in a permanent establishment : the OECD's initial response
Publication

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      52.3736660 4.9336932
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