E-commerce: the challenge of virtual permanent establishments
The continued growth of world commerce has led to the advance of the permanent establishment principles. These principles are, however, constantly challenged by the developments of e-commerce. This thesis considers the taxing of a permanent establishment and the influence of e-commerce on the concep...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
| Published: |
Rhodes University
2015
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10962/d1020057 |