Library Catalogue
International taxation of electronic commerce /
Westin, Richard A.
International taxation of electronic commerce / by Richard A. Westin. - 2nd ed. - Alphen aan den Rijn : Kluwer Law International, 2007. - xxx, 787 p. ; 25 cm.
Chapter 1. Introduction and Background. Chapter 2. United Sates Domestic Tax Rules Applicable to Electronic Commerce. Chapter 3. United Sates Sales Taxes, Income Taxes and Federal Excise Taxes. Chapter 4. VAT and Electronic Commerce. Chapter 5. US Income Taxation of ‘Outbound’ E-Commerce. Chapter 6. The Tax Character of E-Commerce Payments. Chapter 7. United States Taxation of Inbound Electronic Commerce. Chapter 8. Value Added and Withholding Tax Rates on Dividends, Interest and Royalties.. Chapter 9. The Emergence of ‘Tax Heavens’ to Facilitate Electronic Commerce. Chapter 10. Attacking Tax Heavens: Survey of the Foreign Base Company and Other Anti-Deferral Rules. Chapter 11. International Civil and Criminal Investigatory Powers and Pertinent Federal Forms. Chapter 12. Actions of Particular Countries. Chapter 13. Institutional Thinking: United States, Australia, OECD, WTO, and European Union. Chapter 14. Predictions. Chapter 15. Canadian Taxation of Electronic Commerce. Chapter 16. Irish taxation of Electronic Commerce. Appendix A. IRS Audit Guide. Appendix B. OECD Model Draft Treaty (1963). Appendix C. IRS Forms.
9789041125101 9041125108
2007273232
Electronic commerce--Taxation--Law and legislation.
Internet industry--Taxation--Law and legislation.
Electronic commerce--Taxation--Law and legislation--United States.
Internet industry--Taxation--Law and legislation--United States.
343.04 WES
International taxation of electronic commerce / by Richard A. Westin. - 2nd ed. - Alphen aan den Rijn : Kluwer Law International, 2007. - xxx, 787 p. ; 25 cm.
Chapter 1. Introduction and Background. Chapter 2. United Sates Domestic Tax Rules Applicable to Electronic Commerce. Chapter 3. United Sates Sales Taxes, Income Taxes and Federal Excise Taxes. Chapter 4. VAT and Electronic Commerce. Chapter 5. US Income Taxation of ‘Outbound’ E-Commerce. Chapter 6. The Tax Character of E-Commerce Payments. Chapter 7. United States Taxation of Inbound Electronic Commerce. Chapter 8. Value Added and Withholding Tax Rates on Dividends, Interest and Royalties.. Chapter 9. The Emergence of ‘Tax Heavens’ to Facilitate Electronic Commerce. Chapter 10. Attacking Tax Heavens: Survey of the Foreign Base Company and Other Anti-Deferral Rules. Chapter 11. International Civil and Criminal Investigatory Powers and Pertinent Federal Forms. Chapter 12. Actions of Particular Countries. Chapter 13. Institutional Thinking: United States, Australia, OECD, WTO, and European Union. Chapter 14. Predictions. Chapter 15. Canadian Taxation of Electronic Commerce. Chapter 16. Irish taxation of Electronic Commerce. Appendix A. IRS Audit Guide. Appendix B. OECD Model Draft Treaty (1963). Appendix C. IRS Forms.
9789041125101 9041125108
2007273232
Electronic commerce--Taxation--Law and legislation.
Internet industry--Taxation--Law and legislation.
Electronic commerce--Taxation--Law and legislation--United States.
Internet industry--Taxation--Law and legislation--United States.
343.04 WES