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Cockfield Arthur

Taxing global digital commerce - London Wolter Kluwer 2013 - 529P xix HB

Electronic Commerce - Taxation - Law & Legislation

Contents:
Introduction
Technological change and e-commerce
International tax framework
Applying cross-border income tax rules to e-commerce
The OECD and the emerging consumption tax discourse
Applying cross-border VAT rules to e-commerce
Applying the United States retail sales tax to cross-border e-commerce
Policy approaches
Evaluating tax and technology change
The road ahead : supporting cross-border tax information exchange.


ISBN: 9789041136527

Dewey Class. No.: 343.04 COC