Simplified Accounting for the Goods and Services Tax ('GST') in the Retailing Industry: Some Food for Thought
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School of Business Law
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THE NEED TO RECONCEPTUALIZE THE PERMANENT ESTABLISHMENT THRESHOLD - This article contends that the way source is defined under the permanent establishment thresh-old for purposes of the OECD Model Tax Convention is no longer valid and should be reconceptualized in light of the changes brought about by globalization and the related developments in electronic commerce. The article first considers ...
Pinto, Dale, (2006)
International - Exclusive Source or Residence-Based Taxation -- Is a New and Simpler World Tax Order Possible? The continued globalization of world economies and the related developments in information and communications technologies have brought into sharper focus the question whether maintaining the existing international tax principles provide an effective way of taxing international ...
Pinto, Dale, (2007)
Pinto, Dale, (1995)
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