

| Item type | Current library | Status | Barcode | |
|---|---|---|---|---|
|
|
. | Not for loan | LLM490 |
TABLE OF CONTENTS CHAPTER 1: INTRODUCTION; CHAPTER 2: CONCEPT OF PERMANENT ESTABLISHMENT; INTRODUCTION TO THE CONCEPT OF PE; CONCEPT OF PE UNDER OECD MODEL; CONCEPT OF PE UNDER VARIOUS DTAAs; CONCEPT OF PE UNDER DIFFERENT COUNTRIES; CHAPTER 3: ELECTRONIC COMMERCE TRANSACTIONS; INTRODUCTION TO E-COMMERCE; SECURITY ISSUES IN E-COMMERCE; INTERMEDIARY LIABILITY; CHAPTER 4: TAXATION ISSUES IN E-COMMERCE ; NEED TO TAX E-COMMERCE; E-COMMERCE AND TAXATION; CONCEPT OF PERMANENT ESTABLISHMENT IN THE-CONTEXT OF E-COMMERCE; CHAPTER 5: CONCLUSION.