and it is existed in cyberspace and, viewer can only feel the presence of the website on his computer and its contents. Presence of employees in country is not essential condition maintenance of the site. The order function of web site or electronic media is same as comparison with ordering done through catalog or a television advertisement, "infomercial" or Home shopping channel. It can not be established under present statute that mere extension of interpretation of tax provisions does not create a permanent establishment under existing principles, and it should not when effectuated through electronic commerce. The way the contents are displayed for mailing or online ordering, the ultimate purpose of these are providing facilitation to customers so that view stock or data are made viewable to them. The web site is analogous to a location being maintained solely for the purposes of displaying the contents of goods and services offered for sale or performance. Moreover, contention of fact for evolving the principal of jurisdiction for purposes of imposition of taxation and proposed construction of status can not accepted as basic principles of electronic commerce jurisdiction on a server only temporarily should not be a permanent establishment.

o The presence of a server should not Regarded as a permanent establishment

I recommend further clarification that, under above mentioned principles, the presence of a web site alone in a country, without more, is not in itself a sufficiently "fixed place of business" to constitute a permanent establishment for purposes of defining the tax jurisdiction. Moreover, the principles of permanent establishment the existing tax laws conducted by modern states consistently look to the locations of purchaser, employees or dependent agents who are engaged in business transaction in a country as source of imposition of taxation mere presence of server at some location can be regarded ground sufficient for doing that. The negation of fact that presence of personal or employee at some location can not be regarded principle for imposition of taxation. Thus, even if the presence of a piece of equipment such as a server were sufficient to constitute a fixed place of business, the determination of permanent establishment must look beyond the mere presence of the server to the presence of personnel, the functions they perform using the server, and the nature of the activities for which it is used, and other indicated that the Business of an enterprise is being conducted through a permanent establishment in the country. Where such activities or functions of computer server are of a discretionary in nature, the server should not constitute a permanent establishment. For example, the database hosted at remote server also should not be deemed a permanent establishment because the act is discretionary which provide enough opportunity for tax payer to avoid the higher tax jurisdiction. I believe that, in most instances, the presence of a server alone is analogous to the presence of a warehouse used solely for the purpose of display or to facilitate delivery of goods and for cost management purposes. Moreover, No existing tax provision has provided any clarification on this point in cases in which capacity on the server is leased to others. But the parallel circumstance are available which provide clarification that the existing provisions regarding the leasing of storage and display facilities and the leasing of buildings, facilities, equipment, or intangible property apply. Under existing tax provision that principle of storage place can not be constituted as permanent established and reason for imposition of taxation. The presence of equipment in a country that is leased to other enterprises for use in their business does not create a permanent establishment absent a fixed place of business, other than the leased equipment itself, from which personnel carry on the leasing activity. In particular, tax laws we should distinguish the concept of "automatic equipment", exemplified by "gaming and vending machines". Such machines clearly represent a stand-alone business activity conducted wholly within the country of establishment in contrast to a server conducting business possibly in every country of the world and not necessarily in the country of establishment - the entire business cycle is conducted in one machine, including solicitation, order-taking, sa

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