Jurisdiction to tax non-residents on income from e-commerce sales and services : a normative framework
The validity of permanent establishment (PE) as the decisive condition for source state jurisdiction for business profits depends on the practical and normative importance of an enterprise’s physical presence on foreign markets. E-commerce enterprises can operate in foreign markets without physical...
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University of Cambridge
2006
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.597311 |