Determination of permanent establishment in e-commerce: An exploratory study
Permanent establishment has been used as a principle or threshold to determine whether a country has taxing rights on the business profits of a non-resident taxpayer.That threshold, however, has raised many questions in the context of e-commerce. Many countries are now concerned of how to determine...
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my.uum.repo.146112015-06-24T07:43:47Z http://repo.uum.edu.my/14611/ Determination of permanent establishment in e-commerce: An exploratory study Othman, Zaleha Mohd Hanefah, Mustafa Bidin, Zainol HF Commerce Permanent establishment has been used as a principle or threshold to determine whether a country has taxing rights on the business profits of a non-resident taxpayer.That threshold, however, has raised many questions in the context of e-commerce. Many countries are now concerned of how to determine permanent establishment in an e-commerce environment. Some view that the existing rule is insufficient to cope with e-commerce. This is because the existing tax rules were not designed in the era of e-commerce.Tax authorities are also concerned about the tax revenue loss, as there are no specific tax laws relating to permanent establishment in e-commerce. This study was conducted to solicit the perceptions of tax offices and tax practitioners on the criteria used to tax business profits in an e-commerce environment.This paper discusses how permanent establishment is determined in the conventional and e-commerce environments.The findings indicate that the existing tax threshold concerning permanent establishment is applicable in taxing e-commerce business profit, however, further amendments and changes should be incorporated to cater for e-commerce environment.The subjects also perceived that additional criteria should be included in the existing tax laws on permanent establishment to ensure tax treatment on e-commerce do not leave room for tax loss. 2005 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/14611/1/40.pdf Othman, Zaleha and Mohd Hanefah, Mustafa and Bidin, Zainol (2005) Determination of permanent establishment in e-commerce: An exploratory study. In: International Conference on E-Commerce (ICoEC) 2005, 10-11 Jan 2005, The Summit Hotel, Subang USJ, Selangor, Malaysia. http://www.icoec.my/index.php/proceedings/8-icoec-2005-proceedings |
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HF Commerce Othman, Zaleha Mohd Hanefah, Mustafa Bidin, Zainol Determination of permanent establishment in e-commerce: An exploratory study |
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Permanent establishment has been used as a principle or threshold to determine whether a country has taxing rights on the business profits of a non-resident taxpayer.That threshold, however, has raised many questions in the context of e-commerce. Many countries are now concerned
of how to determine permanent establishment in an e-commerce environment. Some view that the existing rule is insufficient to cope with e-commerce. This is because the existing tax rules were not designed in the era of e-commerce.Tax authorities are also concerned about the tax revenue loss, as there are no specific tax laws relating to permanent establishment in e-commerce. This study was conducted to solicit the perceptions of tax offices and tax practitioners on the criteria used to tax business profits in an e-commerce environment.This paper discusses how permanent establishment is determined in the conventional and e-commerce environments.The findings indicate that the existing tax threshold concerning permanent establishment is applicable in taxing e-commerce business profit, however, further amendments and changes should be incorporated to cater for e-commerce environment.The subjects also perceived that additional criteria should be included in the existing tax laws on permanent establishment to ensure tax treatment on e-commerce do not leave room for tax loss. |
format |
Conference or Workshop Item |
author |
Othman, Zaleha Mohd Hanefah, Mustafa Bidin, Zainol |
author_facet |
Othman, Zaleha Mohd Hanefah, Mustafa Bidin, Zainol |
author_sort |
Othman, Zaleha |
title |
Determination of permanent establishment in e-commerce: An exploratory study |
title_short |
Determination of permanent establishment in e-commerce: An exploratory study |
title_full |
Determination of permanent establishment in e-commerce: An exploratory study |
title_fullStr |
Determination of permanent establishment in e-commerce: An exploratory study |
title_full_unstemmed |
Determination of permanent establishment in e-commerce: An exploratory study |
title_sort |
determination of permanent establishment in e-commerce: an exploratory study |
publishDate |
2005 |
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http://repo.uum.edu.my/14611/1/40.pdf http://repo.uum.edu.my/14611/ http://www.icoec.my/index.php/proceedings/8-icoec-2005-proceedings |
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