The Resource Through the looking glass : computer servers and e-commerce profit attribution

Through the looking glass : computer servers and e-commerce profit attribution

Label
Through the looking glass : computer servers and e-commerce profit attribution
Title
Through the looking glass : computer servers and e-commerce profit attribution
Creator
Subject
Language
eng
Summary
Analysis of the OECD's recent work in the taxation of cross-border electronic commerce. The author discusses problems that can arise if countries are permitted to tax e-commerce profit attributable to servers. He also discusses the possible rise of low-tax cyber havens and how the OECD hopes to limit opportunities for abusive tax planning in that area
Citation source
In: Tax notes international. - Arlington. - Vol. 25 ( 2002),
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • PE
Label
Through the looking glass : computer servers and e-commerce profit attribution
Instantiates
Publication
Label
Through the looking glass : computer servers and e-commerce profit attribution
Publication

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