Taxing global digital commerce / Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers.
By: Cockfield, Arthur J [author.].
Contributor(s): Hellerstein, Walter [author.] | Millar, Rebecca [author.] | Waerzeggers, Christophe [author.].
Material type: TextPublisher: Alphen aan den Rijn : Kluwer Law International, [2013]Description: xx, 529 pages ; 25 cm.Content type: text Media type: unmediated Carrier type: volumeISBN: 9789041136527.Subject(s): Electronic commerce -- Taxation -- Law and legislationDDC classification: 343.052 66Item type | Current location | Call number | Status | Date due | Barcode | Item holds |
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SPECIAL REFERENCE BOOK | Damodaram Sanjivayya National Law University Library | 343.052 66 (Browse shelf) | Not for loan | 8314 |
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.
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