Global perspectives on E-commerce taxation law:
In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in "electronic cash" for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth o...
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Aldershot [u.a.]
Ashgate
2007
|
| Series: | Markets and the law
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Summary: | In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in "electronic cash" for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce, covering a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses, as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, "Global Perspectives in E-Commerce Taxation Law" will appeal to scholars worldwide. |
| Physical Description: | VIII, 333 S. |
| ISBN: | 9780754647317 0754647315 |
Staff View
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Record in the Search Index
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| adam_text | GLOBAL PERSPECTIVES ON E-COMMERCE TAXATION LAW SUBHAJIT BASU QUEEN S
UNIVERSITY BELFAST, UK ASHGATE CONTENTS LIST OF FIGURES AND TABLES VI
PREFACE VII ACKNOWLEDGEMENTS IX CHAPTER 1 INTERNET AND E-COMMERCE 1
CHAPTER 2 INTERNATIONAL TAXATION: DIRECT TAXATION 29 CHAPTER 3
INTERNATIONAL TAXATION: INDIRECT TAXATION 55 CHAPTER 4 THE RELEVANCE OF
E-COMMERCE FOR TAXATION 81 CHAPTER 5 DIRECT TAXATION AND E-COMMERCE 107
CHAPTER 6 THE EFFECT OF E-COMMERCE ON CONSUMPTION TAXES 141 CHAPTER 7
E-COMMERCE: LOSS OF REVENUE AND EROSION OF THE TAX BASE 175 CHAPTER 8
INTERNATIONAL COOPERATION AND INITIATIVES ~ 201 CHAPTER 9 EMERGING TAX
POLICY 243 CHAPTER 10 THE FUTURE DIRECTION OF TAXING E-COMMERCE 283
BIBLIOGRAPHY INDEX 311 327
|
| adam_txt |
GLOBAL PERSPECTIVES ON E-COMMERCE TAXATION LAW SUBHAJIT BASU QUEEN S
UNIVERSITY BELFAST, UK ASHGATE CONTENTS LIST OF FIGURES AND TABLES VI
PREFACE VII ACKNOWLEDGEMENTS IX CHAPTER 1 INTERNET AND E-COMMERCE 1
CHAPTER 2 INTERNATIONAL TAXATION: DIRECT TAXATION 29 CHAPTER 3
INTERNATIONAL TAXATION: INDIRECT TAXATION 55 CHAPTER 4 THE RELEVANCE OF
E-COMMERCE FOR TAXATION 81 CHAPTER 5 DIRECT TAXATION AND E-COMMERCE 107
CHAPTER 6 THE EFFECT OF E-COMMERCE ON CONSUMPTION TAXES 141 CHAPTER 7
E-COMMERCE: LOSS OF REVENUE AND EROSION OF THE TAX BASE 175 CHAPTER 8
INTERNATIONAL COOPERATION AND INITIATIVES ~ 201 CHAPTER 9 EMERGING TAX
POLICY 243 CHAPTER 10 THE FUTURE DIRECTION OF TAXING E-COMMERCE 283
BIBLIOGRAPHY INDEX 311 327 |
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| spelling | Basu, Subhajit Verfasser aut Global perspectives on E-commerce taxation law Subhajit Basu Aldershot [u.a.] Ashgate 2007 VIII, 333 S. txt rdacontent n rdamedia nc rdacarrier Markets and the law In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in "electronic cash" for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce, covering a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses, as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, "Global Perspectives in E-Commerce Taxation Law" will appeal to scholars worldwide. E-business Elektronisk handel Skattelove Skatteret GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015478993&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Basu, Subhajit Global perspectives on E-commerce taxation law E-business Elektronisk handel Skattelove Skatteret |
| title | Global perspectives on E-commerce taxation law |
| title_auth | Global perspectives on E-commerce taxation law |
| title_exact_search | Global perspectives on E-commerce taxation law |
| title_exact_search_txtP | Global perspectives on E-commerce taxation law |
| title_full | Global perspectives on E-commerce taxation law Subhajit Basu |
| title_fullStr | Global perspectives on E-commerce taxation law Subhajit Basu |
| title_full_unstemmed | Global perspectives on E-commerce taxation law Subhajit Basu |
| title_short | Global perspectives on E-commerce taxation law |
| title_sort | global perspectives on e commerce taxation law |
| topic | E-business Elektronisk handel Skattelove Skatteret |
| topic_facet | E-business Elektronisk handel Skattelove Skatteret |
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