Cockfield, Arthur J.,
Taxing global digital commerce / Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers. - xx, 529 pages ; 25 cm
Includes bibliographical references and index.
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. Introduction --
9789041136527
2013417262
Electronic commerce--Taxation--Law and legislation.
K4487.E43 / C63 2013
343.052 66
Taxing global digital commerce / Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers. - xx, 529 pages ; 25 cm
Includes bibliographical references and index.
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. Introduction --
9789041136527
2013417262
Electronic commerce--Taxation--Law and legislation.
K4487.E43 / C63 2013
343.052 66