BibTex RIS Kaynak Göster

-

Yıl 2002, Cilt: 51 Sayı: 1, 0 - 0, 01.02.2002
https://doi.org/10.1501/Hukfak_0000000570

Kaynakça

  • 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

Yıl 2002, Cilt: 51 Sayı: 1, 0 - 0, 01.02.2002
https://doi.org/10.1501/Hukfak_0000000570

Kaynakça

  • 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).
Toplam 25 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA24TJ49ZS
Yazarlar

Ertuğrul Akçaoğlu Bu kişi benim

Gönderilme Tarihi 1 Şubat 2002
Yayımlanma Tarihi 1 Şubat 2002
Yayımlandığı Sayı Yıl 2002 Cilt: 51 Sayı: 1

Kaynak Göster

Chicago Akçaoğlu, Ertuğrul. “-”. Ankara Üniversitesi Hukuk Fakültesi Dergisi 51, sy. 1 (Şubat 2002). https://doi.org/10.1501/Hukfak_0000000570.
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