TY  - BOOK
AU  - Cockfield,Arthur J.
AU  - Hellerstein,Walter
AU  - Millar,Rebecca
AU  - Waerzeggers,Christophe
TI  - Taxing global digital commerce
SN  - 9789041136527
AV  - K4487.E43 C63 2013
U1  - 343.052 66 
PY  - 2013///]
CY  - Alphen aan den Rijn
PB  - Kluwer Law International
KW  - Electronic commerce
KW  - Taxation
KW  - Law and legislation
N1  - Includes bibliographical references and index; 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
ER  -