Alternatives to the concept of permanent establishment: e-commerce and taxation

Charles McLure

CESifo Forum, 2000, vol. 1, issue 03, 10-16

Keywords: E-Business; Einkommensteuer; Steuertheorie; Welt; Income tax; Theory of taxation; World (search for similar items in EconPapers)
JEL-codes: E62 H25 L86 (search for similar items in EconPapers)
Date: 2000
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