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The impact of e-commerce on the permanent establishment definition

The main object of the concept of the definition of a permanent establishment in a double tax agreement is to set out the type and permanency of business activities that an entity must conduct before they can be subject to tax in another jurisdiction. Furthermore, the definition of a 'permanent esta...

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Bibliographic Details
Main Author: Wepener, Suzette
Other Authors: Gutuza, Tracy
Format: Thesis
Language:English
Published: Department of Private Law 2016
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