Article in Journal
Alternatives to the concept of permanent establishment : e-commerce and taxation
Charles McLure Jr.
Ifo Institute for Economic Research, Munich, 2000
In: CESifo Forum 1 (3), 10 - 16
Ifo Institute for Economic Research, Munich, 2000
In: CESifo Forum 1 (3), 10 - 16
Keywords: E-Business, Einkommensteuer, Steuertheorie, Welt, Income tax, Theory of taxation, World
JEL Classification: E620,H250,L860
Included in
CESifo Forum 3 / 2000
Ifo Institute for Economic Research, Munich, 2000