Electronic Commerce And Principles Of Permanent EstablishmentThe issue of a permanent establishment in the e-commerce context is both complicated and critically important from a tax policy perspective. Many states and countries use the existence of a permanent establishment as the basis for their right to levy corporate income or sales taxes. The definition of permanent establishment for e-commerce purposes will therefore be a key determinant for whether a country may tax an online business.
The following questions have been addressed in this article:What did the OECD recommend regarding the principle of a permanent establishment in the e-commerce context?
How does the OECD propose to define a permanent establishment within the e-commerce context?