INTERNATIONAL TAXATION OF ELECTRONIC COMMERCE: A FOCUS ON THE PERMANENT ESTABLISHMENT CONCEPT BY

Volume: 51 Number: 1 February 1, 2002
  • Ertuğrul Akçaoğlu
EN

INTERNATIONAL TAXATION OF ELECTRONIC COMMERCE: A FOCUS ON THE PERMANENT ESTABLISHMENT CONCEPT BY

Abstract

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Keywords

References

  1. Abrams, Howard E. & Doernberg, Richard L. How Electronic Commerce Works, 14 Tax Notes Int'l 1573 (1997).
  2. Anderson, Christopher Survey of Electronic Commerce: in search of the perfect market, The Economist (May 10, 1997).
  3. Andrews, William L., III, A Platform For International E-Commerce Tax Rules, 12 J. Int'l Tax'n 44,(2001).
  4. Avi-Yonah, Reuven S. International Taxation of Electronic Commerce, 52TaxL.Rev.507(1997).
  5. Avi-Yonah, Reuven S. The Structure Of International Taxation: A Proposal For Simplification, 74 Tex. L. Rev. 1301 (1996).
  6. Carroll, Michael B. Allocation of Business Income: The Draft Convention of League of Nations, 34 Colombia L. Rev. 473 (1934).
  7. Carroll, Michael B. International Tax Law Benefits for American Investors and Enterprises Abroad, Int'l Tax Law 692 (1968).
  8. 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

-

Authors

Ertuğrul Akçaoğlu This is me

Publication Date

February 1, 2002

Submission Date

February 1, 2002

Acceptance Date

-

Published in Issue

Year 2002 Volume: 51 Number: 1

APA
Akçaoğlu, E. (2002). -. Ankara Üniversitesi Hukuk Fakültesi Dergisi, 51(1). https://doi.org/10.1501/Hukfak_0000000570
AMA
1.Akçaoğlu E. -. Ankara Üniversitesi Hukuk Fakültesi Dergisi. 2002;51(1). doi:10.1501/Hukfak_0000000570
Chicago
Akçaoğlu, Ertuğrul. 2002. “-”. Ankara Üniversitesi Hukuk Fakültesi Dergisi 51 (1). https://doi.org/10.1501/Hukfak_0000000570.
EndNote
Akçaoğlu E (February 1, 2002) -. Ankara Üniversitesi Hukuk Fakültesi Dergisi 51 1
IEEE
[1]E. Akçaoğlu, “-”, Ankara Üniversitesi Hukuk Fakültesi Dergisi, vol. 51, no. 1, Feb. 2002, doi: 10.1501/Hukfak_0000000570.
ISNAD
Akçaoğlu, Ertuğrul. “-”. Ankara Üniversitesi Hukuk Fakültesi Dergisi 51/1 (February 1, 2002). https://doi.org/10.1501/Hukfak_0000000570.
JAMA
1.Akçaoğlu E. -. Ankara Üniversitesi Hukuk Fakültesi Dergisi. 2002;51. doi:10.1501/Hukfak_0000000570.
MLA
Akçaoğlu, Ertuğrul. “-”. Ankara Üniversitesi Hukuk Fakültesi Dergisi, vol. 51, no. 1, Feb. 2002, doi:10.1501/Hukfak_0000000570.
Vancouver
1.Ertuğrul Akçaoğlu. -. Ankara Üniversitesi Hukuk Fakültesi Dergisi. 2002 Feb. 1;51(1). doi:10.1501/Hukfak_0000000570