Screen LibraryTaxing global digital commerce /
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| Main Authors: | |
|---|---|
| Group Author: | ; ; |
| Published: |
Kluwer Law International,
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| Publisher Address: | Alphen aan den Rijn : |
| Publication Dates: | [2013] |
| Literature type: | Book |
| Language: | English |
| Subjects: | |
| Carrier Form: | xx, 529 pages : illustrations ; 25 cm |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9789041136527 : 9041136525 |
| Index Number: | K4487 |
| CLC: | F810.42 |
| Call Number: | F810.42/C666 |
| Contents: |
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. |