Browsing Student Theses and Research by Subject "Permanent establishment"

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

Sargsyan, Ani (American University of Armenia, 2017)

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 ...
Taxation of permanent establishment under Armenian law

Gevorgyan, Narek (American University of Armenia, 2018)

“When there is an income tax, the just man will pay more and the unjust less on the same amount of income” – Plato In the modern business environment, and apparently that of Plato’s time, organisations may wish to minimise ...
Title e-commerce and permanent establishment concept issues in e-commerce

Bagdatyan, Araksya (American University of Armenia, 2020)

This paper aims to provide complex and conclusive view of opportunities and challenges that relate to the tax issues of e-commerce. The problem question of this paper is “Challenges of the Doctrine of Permanent Establishment ...
Treaties in a borderless economy: an analysis of the challenges raised by e-commerce

Arzumanyan, Mikayel (American University of Armenia, 2019)

Technological advancements led sales and purchases activities to be performed via the internet giving rise to the formation of e-commerce. However, the international tax laws of cross-border e-commerce activities did not ...

Now showing items 1-4 of 4

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