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Electronic commerce and multijurisdictional taxation

Author: Richard L Doernberg; International Fiscal Association.
Publisher: London : Kluwer Law International, 2001.
Edition/Format:   Print book : English : [New ed.]View all editions and formats
Summary:
"Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments  Read more...
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Document Type: Book
All Authors / Contributors: Richard L Doernberg; International Fiscal Association.
ISBN: 9041116834 9789041116833
OCLC Number: 48416387
Notes: "Prepared under the auspices of the International Fiscal Association".-T.p.
Previous i.e. 1st ed. published as: Electronic commerce and international taxation. 1999.
Description: xviii, 610 pages ; 25 cm
Contents: 1. Introduction --
2. The Traditional International Tax Rules --
3. Technological Changes and Electronic Commerce --
4. Applying Current International Tax Rules to Electronic Commerce --
5. Conclusions and Policy Approaches.
Other Titles: Electronic commerce and international taxation.
Responsibility: by Richard L. Doernberg [and others].

Abstract:

"Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. The new edition discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world. At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book."--BOOK JACKET.

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