COGNIZANCE OF PERMANENT ESTABLISHMENT CONCERNING E-COMMERCE ACCORDING TO THE DOCTRINE OF THE MOST SIGNIFICANT RELATIONSHIP

摘要：

This paper researches into cognizance of permanent establishment concerning electronic commerce according to the doctrine of the most significant relationship. Firstly, the article analyses the challenges of traditional cognizance of permanent establishment caused by electronic commerce. Secondly, the article discusses different practice in the world. Lastly,the article points out that the concept of permanent establishment should be maintained, and the doctrine of the most significant relationship should be applied to cognizance of permanent establishment concerning electronic commerce.

关键词： Electronic commerce permanent establishment tax jurisdiction the doctrine of most significant relationship

作者: Wang Yuanjun Zhao Yuan Yao Huichao

作者单位: School of Law,Southwestern University of Finance and Economics,Chengdu Information Resource Management Department,Sichuan University,Chengdu Graduate School,Southwestern University of Finance and Economics,Chengdu

会议类型: 国际会议

会议名称: The Second China and U.S. Advanced Workshop in Electronic Commerce 2004

会议地点: 成都

会议语种:英文

页码: 48-53

在线出版日期: 2004-06-20（万方平台首次上网日期，不代表论文的发表时间）