Issues on the definition of a permanent establishment for electronic commerce taxation purposes

Sargsyan, Ani

dc.contributor.advisor	Martirosyan, Hakob
dc.contributor.author	Sargsyan, Ani
dc.date.accessioned	2021-09-02T11:29:50Z
dc.date.available	2021-09-02T11:29:50Z
dc.date.created	2017
dc.date.issued	2017
dc.identifier.uri	https://dspace.aua.am/xmlui/handle/123456789/1986
dc.description	Thesis	en_US
dc.description.abstract	This paper provides a general overview on certain e-commerce and PE issues, analyses the best international practice in considering servers as PEs and discusses the possible implications and consequences of the issue in the Republic of Armenia.	en_US
dc.language.iso	en_US	en_US
dc.publisher	American University of Armenia	en_US
dc.subject	2017	en_US
dc.subject	AUA	en_US
dc.subject	American University of Armenia (AUA)	en_US
dc.subject	Electronic commerce taxation	en_US
dc.subject	Electronic commerce	en_US
dc.subject	Permanent establishment	en_US
dc.subject	PE	en_US
dc.subject	Taxation	en_US
dc.subject	Armenia	en_US
dc.title	Issues on the definition of a permanent establishment for electronic commerce taxation purposes	en_US
dc.type	Thesis	en_US