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Year 2002, Volume: 51 Issue: 1, 0 - 0, 01.02.2002
https://doi.org/10.1501/Hukfak_0000000570

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).
  • Cigler, James D. & Stinnett, Susan E. Treasury Seeks Cybertax Answers with Electronic Commerce Discussion Paper, 8 J. Int'l Tax'n 56 (1997).
  • Cockfield, Arthur J. Balancing National Interests in the Taxation of Electronic Commerce Business Profits, 74 Tul. L. Rev. 133 (1999).
  • Cockfield, Arthur J. Transforming The Internet into a Taxable Forum: A Case Study in E- Commerce Taxation, 85 Minn. L. Rev. 1171, (2001).
  • Forst, David L. Old and New Issues in the Taxation of Electronic Commerce, 14 Berkeley Tech. LJ. 711, (1999).
  • Forst, David L. The Continuing Vitality of Source-Based Taxation in the Electronic Age, 15 Tax Notes Int'l 1455 (1997).
  • Friedman, Andrew H. & Sheehy, Fairlea A. Solving the Legal Issues Affecting B2B Transactions: Tax Planning for Your B2b E-Commerce Venture, 650 PLI/Pat 373 (2001).
  • Friedrich, E.F. Hey, German Court Rules Remote-Controlled Pipeline Constitutes a PE, 14 Tax Notes Int'l 651.
  • Glicklich, Peter A. (et al.) Internet Sales Pose International Tax Challenges, 84 J. Tax'n 325 (1996).
  • Graetz, Michael & O'Hear, Michael The "Original Intent" of U.S. International Taxation, 46 Duke LJ. 1021 (1997).
  • Hill, Richard & Walden, lan The Draft UNCITRAL Model Law for Electronic Commerce: Issues and Solutions, 3 Computer Law 18, (1996).
  • Hudson, David M. & Turner, Daniel C. International and Interstate Approaches to Taxing Business Income, 6 Nw. J. Int'l L.&Bus. 562 (1984).
  • Katz, Stanley I. International Taxation of Electronic Commerce: Evolution Not Revolution, 52 Tax L. Rev. 655 (1997).
  • Klosek, Jacqueline Should a Web Server Constitute Permanent Establishment Under The OECD Model Tax Convention?, 1 Cyberspace Law. 2 (2000).
  • McLure, Charles E., Jr. U.S. Tax Laws and Capital Flight from Latin America, 20 U. Miami Inter-Am. L. Rev. 321 (1989).
  • McLure, Charles E., Jr. Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Laws, 52 Tax L. Rev. 269 (1997).
  • McLure, Charles E., Jr. The Taxation of Electronic Commerce: Background and Proposal, Public Policy and the Internet, 49 (Nicholas Imparato ed., 2000)
  • Owens, Jeffrey The Tax Man Cometh to Cyberspace, 14 Tax Notes Int'l 1833 (1997).

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

Year 2002, Volume: 51 Issue: 1, 0 - 0, 01.02.2002
https://doi.org/10.1501/Hukfak_0000000570

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).
  • Cigler, James D. & Stinnett, Susan E. Treasury Seeks Cybertax Answers with Electronic Commerce Discussion Paper, 8 J. Int'l Tax'n 56 (1997).
  • Cockfield, Arthur J. Balancing National Interests in the Taxation of Electronic Commerce Business Profits, 74 Tul. L. Rev. 133 (1999).
  • Cockfield, Arthur J. Transforming The Internet into a Taxable Forum: A Case Study in E- Commerce Taxation, 85 Minn. L. Rev. 1171, (2001).
  • Forst, David L. Old and New Issues in the Taxation of Electronic Commerce, 14 Berkeley Tech. LJ. 711, (1999).
  • Forst, David L. The Continuing Vitality of Source-Based Taxation in the Electronic Age, 15 Tax Notes Int'l 1455 (1997).
  • Friedman, Andrew H. & Sheehy, Fairlea A. Solving the Legal Issues Affecting B2B Transactions: Tax Planning for Your B2b E-Commerce Venture, 650 PLI/Pat 373 (2001).
  • Friedrich, E.F. Hey, German Court Rules Remote-Controlled Pipeline Constitutes a PE, 14 Tax Notes Int'l 651.
  • Glicklich, Peter A. (et al.) Internet Sales Pose International Tax Challenges, 84 J. Tax'n 325 (1996).
  • Graetz, Michael & O'Hear, Michael The "Original Intent" of U.S. International Taxation, 46 Duke LJ. 1021 (1997).
  • Hill, Richard & Walden, lan The Draft UNCITRAL Model Law for Electronic Commerce: Issues and Solutions, 3 Computer Law 18, (1996).
  • Hudson, David M. & Turner, Daniel C. International and Interstate Approaches to Taxing Business Income, 6 Nw. J. Int'l L.&Bus. 562 (1984).
  • Katz, Stanley I. International Taxation of Electronic Commerce: Evolution Not Revolution, 52 Tax L. Rev. 655 (1997).
  • Klosek, Jacqueline Should a Web Server Constitute Permanent Establishment Under The OECD Model Tax Convention?, 1 Cyberspace Law. 2 (2000).
  • McLure, Charles E., Jr. U.S. Tax Laws and Capital Flight from Latin America, 20 U. Miami Inter-Am. L. Rev. 321 (1989).
  • McLure, Charles E., Jr. Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Laws, 52 Tax L. Rev. 269 (1997).
  • McLure, Charles E., Jr. The Taxation of Electronic Commerce: Background and Proposal, Public Policy and the Internet, 49 (Nicholas Imparato ed., 2000)
  • Owens, Jeffrey The Tax Man Cometh to Cyberspace, 14 Tax Notes Int'l 1833 (1997).
There are 25 citations in total.

Details

Other ID JA24TJ49ZS
Journal Section Research Article
Authors

Ertuğrul Akçaoğlu This is me

Publication Date February 1, 2002
Submission Date February 1, 2002
Published in Issue Year 2002 Volume: 51 Issue: 1

Cite

Chicago Akçaoğlu, Ertuğrul. “-”. Ankara Üniversitesi Hukuk Fakültesi Dergisi 51, no. 1 (February 2002). https://doi.org/10.1501/Hukfak_0000000570.
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