Matches in SemOpenAlex for { <https://semopenalex.org/work/W1479963415> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W1479963415 abstract "With the growth of electronic commerce tax authorities were faced with the challenge of applying traditional tax principles, which have been developed in times where business comprised the delivery of physical goods and services were provided in face-to-face transactions, to cross-border transactions carried out over the Internet. This article outlines the main issues income characterisation and permanent establishments in the international taxation of cross-border transactions in an electronic commerce environment. It analyses the tax consequences in detail along the lines of a case study considering the United States, Germany, and New Zealand. Moreover, the article deals with the current discussion on the attribution of profits between a head office and its permanent establishment of a business involved in electronic commerce. In the final chapter the work describes tax planning strategies and opportunities that are available to an electronic commerce business to further minimise the tax burden." @default.
- W1479963415 created "2016-06-24" @default.
- W1479963415 creator A5051851840 @default.
- W1479963415 date "2005-01-01" @default.
- W1479963415 modified "2023-09-24" @default.
- W1479963415 title "International Income Taxation of Cross-Border Electronic Commerce Transactions - A United States-German-New Zealand Case Study" @default.
- W1479963415 cites W2087949892 @default.
- W1479963415 cites W2487337211 @default.
- W1479963415 cites W4237696299 @default.
- W1479963415 cites W4243176493 @default.
- W1479963415 cites W4256577342 @default.
- W1479963415 doi "https://doi.org/10.2139/ssrn.829664" @default.
- W1479963415 hasPublicationYear "2005" @default.
- W1479963415 type Work @default.
- W1479963415 sameAs 1479963415 @default.
- W1479963415 citedByCount "3" @default.
- W1479963415 countsByYear W14799634152018 @default.
- W1479963415 countsByYear W14799634152019 @default.
- W1479963415 countsByYear W14799634152021 @default.
- W1479963415 crossrefType "journal-article" @default.
- W1479963415 hasAuthorship W1479963415A5051851840 @default.
- W1479963415 hasConcept C100001284 @default.
- W1479963415 hasConcept C10138342 @default.
- W1479963415 hasConcept C121955636 @default.
- W1479963415 hasConcept C136264566 @default.
- W1479963415 hasConcept C144133560 @default.
- W1479963415 hasConcept C154775046 @default.
- W1479963415 hasConcept C162324750 @default.
- W1479963415 hasConcept C162853370 @default.
- W1479963415 hasConcept C165786947 @default.
- W1479963415 hasConcept C166957645 @default.
- W1479963415 hasConcept C17744445 @default.
- W1479963415 hasConcept C187452473 @default.
- W1479963415 hasConcept C199539241 @default.
- W1479963415 hasConcept C4216890 @default.
- W1479963415 hasConcept C51303962 @default.
- W1479963415 hasConcept C54750564 @default.
- W1479963415 hasConcept C551662922 @default.
- W1479963415 hasConcept C557009689 @default.
- W1479963415 hasConcept C65257409 @default.
- W1479963415 hasConcept C78597825 @default.
- W1479963415 hasConcept C95457728 @default.
- W1479963415 hasConceptScore W1479963415C100001284 @default.
- W1479963415 hasConceptScore W1479963415C10138342 @default.
- W1479963415 hasConceptScore W1479963415C121955636 @default.
- W1479963415 hasConceptScore W1479963415C136264566 @default.
- W1479963415 hasConceptScore W1479963415C144133560 @default.
- W1479963415 hasConceptScore W1479963415C154775046 @default.
- W1479963415 hasConceptScore W1479963415C162324750 @default.
- W1479963415 hasConceptScore W1479963415C162853370 @default.
- W1479963415 hasConceptScore W1479963415C165786947 @default.
- W1479963415 hasConceptScore W1479963415C166957645 @default.
- W1479963415 hasConceptScore W1479963415C17744445 @default.
- W1479963415 hasConceptScore W1479963415C187452473 @default.
- W1479963415 hasConceptScore W1479963415C199539241 @default.
- W1479963415 hasConceptScore W1479963415C4216890 @default.
- W1479963415 hasConceptScore W1479963415C51303962 @default.
- W1479963415 hasConceptScore W1479963415C54750564 @default.
- W1479963415 hasConceptScore W1479963415C551662922 @default.
- W1479963415 hasConceptScore W1479963415C557009689 @default.
- W1479963415 hasConceptScore W1479963415C65257409 @default.
- W1479963415 hasConceptScore W1479963415C78597825 @default.
- W1479963415 hasConceptScore W1479963415C95457728 @default.
- W1479963415 hasLocation W14799634151 @default.
- W1479963415 hasOpenAccess W1479963415 @default.
- W1479963415 hasPrimaryLocation W14799634151 @default.
- W1479963415 hasRelatedWork W1565078623 @default.
- W1479963415 hasRelatedWork W1580401568 @default.
- W1479963415 hasRelatedWork W1754635437 @default.
- W1479963415 hasRelatedWork W2139402243 @default.
- W1479963415 hasRelatedWork W2346301939 @default.
- W1479963415 hasRelatedWork W3122062686 @default.
- W1479963415 hasRelatedWork W3123662527 @default.
- W1479963415 hasRelatedWork W3128864753 @default.
- W1479963415 hasRelatedWork W4214776990 @default.
- W1479963415 hasRelatedWork W52709081 @default.
- W1479963415 isParatext "false" @default.
- W1479963415 isRetracted "false" @default.
- W1479963415 magId "1479963415" @default.
- W1479963415 workType "article" @default.