haku: @journal_id 523 / yhteensä: 381
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| Tekijä: | |
| Otsikko: | Does cyber-commerce necessitate a revision of international tax concepts ? (Part 2) |
| Lehti: | European Taxation
1998 : VOL. 38:2, p. 50-58 |
| Asiasana: | INTERNATIONAL BUSINESS LEGISLATION PRICING OECD NETWORKS ELECTRONIC SHOPPING |
| Kieli: | eng |
| Tiivistelmä: | This is the second part of a two-part article. The first part on indirect tax issues is published in European Taxation 1998, VOL. 38:1. In the part two, it is analyzed how rapidly expanding Internet commerce affects key players from a direct tax point-of-view. Special attention is given to the transfer pricing. Also, the OECD model is dealt with. From an indirect tax point-of-view (see Part 1), the 6th directive is applicable. From a direct tax point-of-view, it is not yet clear under which circumstances the application of traditional tax concepts to electronic commerce would give rise to a permanent establishment (or PE). |
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