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Volumn 5206 LNCS, Issue , 2008, Pages 89-102

Grid and taxation: The server as permanent establishment in international grids

Author keywords

Permanent establishment; Server; Taxation

Indexed keywords

TAXATION;

EID: 52149121164     PISSN: 03029743     EISSN: 16113349     Source Type: Book Series    
DOI: 10.1007/978-3-540-85485-2_7     Document Type: Conference Paper
Times cited : (3)

References (15)
  • 1
    • 52149097036 scopus 로고    scopus 로고
    • The Server as a Permanent Establishment and the Revised Commentary on Article 5 of the OECD Model Tax Treaty: Are the E-Commerce Corporate Income Tax Problems Solved?
    • Albregtse, D.A.: The Server as a Permanent Establishment and the Revised Commentary on Article 5 of the OECD Model Tax Treaty: Are the E-Commerce Corporate Income Tax Problems Solved? Intertax 30(10), 356-364 (2002)
    • (2002) Intertax , vol.30 , Issue.10 , pp. 356-364
    • Albregtse, D.A.1
  • 2
    • 52149124264 scopus 로고    scopus 로고
    • BEinGRID FP6 European project
    • BEinGRID FP6 European project, http://www.beingrid.eu
  • 4
    • 52149114336 scopus 로고    scopus 로고
    • Bivona, B.: La Stabile Organizzazione e le Nuove Frontiere della Tassazione. Fisconelmondo.it (last accessed: 1/4/2007) (2008), http://www.fisconelmondo.it/news-article.storyid-835.htm
    • Bivona, B.: La Stabile Organizzazione e le Nuove Frontiere della Tassazione. Fisconelmondo.it (last accessed: 1/4/2007) (2008), http://www.fisconelmondo.it/news-article.storyid-835.htm
  • 5
    • 52149084281 scopus 로고    scopus 로고
    • The Rise of the OECD as Informal 'World Tax Organization' Through National Responses to E-Commerce Tax Challenges
    • Cockfield, A.J.: The Rise of the OECD as Informal 'World Tax Organization' Through National Responses to E-Commerce Tax Challenges. YJoLT 8, 136-187 (2006)
    • (2006) YJoLT , vol.8 , pp. 136-187
    • Cockfield, A.J.1
  • 6
    • 52149095973 scopus 로고    scopus 로고
    • Department of the Treasury: Selected Tax Policy Implications of Global Electronic Commerce (1996) (last accessed: 31/03/2008), http://www.treas.gov/ offices/tax-policy/library/internet.pdf
    • Department of the Treasury: Selected Tax Policy Implications of Global Electronic Commerce (1996) (last accessed: 31/03/2008), http://www.treas.gov/ offices/tax-policy/library/internet.pdf
  • 9
    • 52149106781 scopus 로고    scopus 로고
    • INTM266100 - Non-residents trading in the UK: Treaty permanent establishment (last accessed: 31/03/2008), http://www.hmrc.gov.uk/manuals/ intmanual/INTM266100.htm
    • INTM266100 - Non-residents trading in the UK: Treaty permanent establishment (last accessed: 31/03/2008), http://www.hmrc.gov.uk/manuals/ intmanual/INTM266100.htm
  • 11
    • 52149113913 scopus 로고    scopus 로고
    • OECD: Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on the Model Tax Convention on Article 5 (2000) (last accessed: 31/03/2008), http://www.oecd.org/dataoecd/ 46/32/1923380.pdf
    • OECD: Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on the Model Tax Convention on Article 5 (2000) (last accessed: 31/03/2008), http://www.oecd.org/dataoecd/ 46/32/1923380.pdf
  • 12
    • 52149120220 scopus 로고    scopus 로고
    • International Taxation of Income Derived from Electronic Commerce: Current Problems and Possible Solutions. B.U
    • Pastukhov, O.: International Taxation of Income Derived from Electronic Commerce: Current Problems and Possible Solutions. B.U. J. Sci. & Tech. 12(2), 310-339 (2006)
    • (2006) J. Sci. & Tech , vol.12 , Issue.2 , pp. 310-339
    • Pastukhov, O.1
  • 13
    • 52149094443 scopus 로고    scopus 로고
    • Erosion of the Concept of Permanent Establishment: Electronic Commerce
    • Skaar, A.A.: Erosion of the Concept of Permanent Establishment: Electronic Commerce. Intertax 28(5), 188-194 (2000)
    • (2000) Intertax , vol.28 , Issue.5 , pp. 188-194
    • Skaar, A.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.