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Number of items: 3. Alley, Clinton and Emery, Joanne (2017) Taxation of Cross Border E-Commerce: Avoidance of Permanent Establishment and Multilateral Modifications to Tax Treaties. Journal of International Taxation , 28 (11). pp. 38-49. ISSN 1049-6378 Alley, Clinton and Emery, Joanne (2017) Taxation of Cross-Border E-Commerce: Addressing the Tax Challenges of the Digital Economy in New Zealand. Journal of International Taxation , 28 (7). pp. 46-55. ISSN 1049-6378 Alley, Clinton and Emery, Joanne (2017) Taxation of Cross-Border E-Commerce: Response of New Zealand and Other OECD Countries to BEPS Action 1. Journal of International Taxation , 28 (9). pp. 38-45. ISSN 1049-6378 |