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

Author

Listed:
  • Charles McLure Jr.

Abstract

No abstract is available for this item.

Suggested Citation

  • Charles McLure Jr., 2000. "Alternatives to the concept of permanent establishment : e-commerce and taxation," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(03), pages 10-16, October.
    • Handle: RePEc:ces:ifofor:v:1:y:2000:i:03:p:10-16
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    File URL: https://www.cesifo.org/DocDL/Forum300-focus2.pdf
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    Citations

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    Cited by:

    1. Harry Grubert, 2004. "Tax Credits, Source Rules, Trade and Electronic Commerce: Behavioral Margins and the Design of International Tax Systems," CESifo Working Paper Series 1366, CESifo.

    More about this item

    Keywords

    E-Business; Einkommensteuer; Steuertheorie; Welt; Income tax; Theory of taxation; World;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software

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