| Item type | Current library | Collection | Shelving location | Call number | Status | Barcode | |
|---|---|---|---|---|---|---|---|
BOOKs
|
. | D O R CHAI | DOR Chair Section | 343.04 COC (Browse shelf(Opens below)) | Available | 35271 |
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.