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
Resource Information
The item When does e-commerce result in a permanent establishment : the OECD's initial response represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item When does e-commerce result in a permanent establishment : the OECD's initial response represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- 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
- 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
- Label
- When does e-commerce result in a permanent establishment : the OECD's initial response
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/When-does-e-commerce-result-in-a-permanent/kRp5rceY_0o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/When-does-e-commerce-result-in-a-permanent/kRp5rceY_0o/">When does e-commerce result in a permanent establishment : the OECD's initial response</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/When-does-e-commerce-result-in-a-permanent/kRp5rceY_0o/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/When-does-e-commerce-result-in-a-permanent/kRp5rceY_0o/">When does e-commerce result in a permanent establishment : the OECD's initial response</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
