Chapter 6 : E-Commerce Taxation / Topic : Real Problems in the Virtual World: A Tug of War on the Concept of â??Permanent Establishmentâ??, Finding the PE in Cross Border E-Commerce / Content : Real Problems in the Virtual World: A Tug of War on the Concept of â??Permanent Establishmentâ??, Finding the PE in Cross Border E-Commerce structure of article(5), website as PE, web server as PE, internet service provider provides a PE