INTERNATIONAL TAXATION OF ELECTRONIC COMMERCE: A FOCUS ON THE PERMANENT ESTABLISHMENT CONCEPT BY
Abstract
Keywords
References
- Abrams, Howard E. & Doernberg, Richard L. How Electronic Commerce Works, 14 Tax Notes Int'l 1573 (1997).
- Anderson, Christopher Survey of Electronic Commerce: in search of the perfect market, The Economist (May 10, 1997).
- Andrews, William L., III, A Platform For International E-Commerce Tax Rules, 12 J. Int'l Tax'n 44,(2001).
- Avi-Yonah, Reuven S. International Taxation of Electronic Commerce, 52TaxL.Rev.507(1997).
- Avi-Yonah, Reuven S. The Structure Of International Taxation: A Proposal For Simplification, 74 Tex. L. Rev. 1301 (1996).
- Carroll, Michael B. Allocation of Business Income: The Draft Convention of League of Nations, 34 Colombia L. Rev. 473 (1934).
- Carroll, Michael B. International Tax Law Benefits for American Investors and Enterprises Abroad, Int'l Tax Law 692 (1968).
- Chan, Clayton W. Taxation of Global E-Commerce on the Internet: The Underlying Issues and Proposed Plans, 9 Minn. J. Global Trade 233 (2000).
Details
Primary Language
Turkish
Subjects
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Journal Section
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Authors
Ertuğrul Akçaoğlu
This is me
Publication Date
February 1, 2002
Submission Date
February 1, 2002
Acceptance Date
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Published in Issue
Year 2002 Volume: 51 Number: 1