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Taxing global digital commerce

By: Contributor(s): Publication details: London Wolter Kluwer 2013Description: 529P xix HBISBN:
  • 9789041136527
DDC classification:
  • 343.04 COC
Contents:
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.
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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.