The Resource Should we really tax profits from computer servers? : a case study in e-commerce taxation

Should we really tax profits from computer servers? : a case study in e-commerce taxation

Label
Should we really tax profits from computer servers? : a case study in e-commerce taxation
Title
Should we really tax profits from computer servers? : a case study in e-commerce taxation
Creator
Subject
Language
eng
Summary
In this article the author digs deeper into the permanent establishment doctrine to consider whether a computer network server should be deemed a permanent establishment for purposes of applying bilateral tax treaties. He argues that a server should never constitute a permanent establishment, which result is not entirely consistent with the tentative findings of the OECD
Citation source
  • In: Tax notes international. - Arlington. - Vol. 21 (2000),
  • In: 2000 WTD 224-11 ; 9 p
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • PE
  • e-commerce
Label
Should we really tax profits from computer servers? : a case study in e-commerce taxation
Instantiates
Publication
Label
Should we really tax profits from computer servers? : a case study in e-commerce taxation
Publication

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