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Clicks vs Bricks: The Interaction Between OECD PE Concept and Web Sites

Publication date: 09 Apr 01 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 22, no 15

Pages: pp. 1821-1831

Abstract:
The interaction between e-commerce and the permanent establishment (PE) concept triggers fundamental questions and it is the focus of this article.

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Author profile

Dr Niv Tadmore CTA
Photo of author, Niv TADMORE Dr Tadmore is a Tax Partner at Clayton Utz. His key focus areas of practice are dispute resolution, international tax and transfer pricing. He has particular expertise in the energy & resources, high-tech, digital and manufacturing sectors. He represents The Tax Institute on the ATO’s Dispute Resolution Working Group, and is a member of the ATO’s Large Business Advisory Group and the Treasury BEPS Advisory Group. He was recently appointed to the global Executive Committee of the International Fiscal Association. - Current at 19 May 2017
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