Cockfield, Arthur J., <br/><br/>
Taxing global digital commerce / 
Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers. 
 - xx, 529 pages ;  25 cm 
<br/><br/>Includes bibliographical references and index. 
<br/><br/> 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 -- 
<br/><br/><label>ISBN: </label>9789041136527 
<br/><br/><label>LCCN: </label>2013417262 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Electronic commerce--Taxation--Law and legislation.
<br/><br/><label>LC Class. No.: </label>K4487.E43  / C63 2013 
<br/><br/><label>Dewey Class. No.: </label>343.052 66