000			02009cam a2200253 a 4500
001			14787370
005			20260128054401.0
008			070328s2007 ne 001 0 eng
010			_a 2007273232
020			_a9789041125101
020			_a9041125108
082			_a343.04 WES
100	1		_aWestin, Richard A.
245	1	0	_aInternational taxation of electronic commerce / _cby Richard A. Westin.
250			_a2nd ed.
260			_aAlphen aan den Rijn : _bKluwer Law International, _c2007.
300			_axxx, 787 p. ; _c25 cm.
505			_aChapter 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.
650		0	_aElectronic commerce _xTaxation _xLaw and legislation.
650		0	_aInternet industry _xTaxation _xLaw and legislation.
650		0	_aElectronic commerce _xTaxation _xLaw and legislation _zUnited States.
650		0	_aInternet industry _xTaxation _xLaw and legislation _zUnited States.
942			_2ddc _cBK
999			_c111828 _d111828