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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: TextTextPublisher: 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 66
Contents:
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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Item type Current location Call number Status Date due Barcode Item holds
SPECIAL REFERENCE BOOK SPECIAL REFERENCE BOOK Damodaram Sanjivayya National Law University Library
343.052 66 (Browse shelf) Not for loan 8314
Total holds: 0

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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