Basu, Subhajit, 1973-

Global perspectives on E-commerce taxation law [electronic resource] / by Subhajit Basu. - Burlington, VT : Ashgate, c2007. - ix, 333 p. - Markets and the law . - Markets and the law. .

Includes bibliographical references ( p. 311-326) and index.

Internet and E-commerce -- International taxation : direct taxation -- International taxation : indirect taxation -- The relevance of E-commerce for taxation -- Direct taxation and E-commerce -- The effect of E-commerce on consumption taxes -- E-commerce : loss of revenue and erosion of tax base -- International cooperation and initiatives -- Emerging tax policy -- The future direction of taxing e-commerce.


Electronic reproduction.
Palo Alto, Calif. :
ebrary,
2013.
Available via World Wide Web.
Access may be limited to ebrary affiliated libraries.






Electronic commerce--Taxation--Law and legislation.
Electronic commerce--Taxation--Law and legislation--United States.


Electronic books.

K4487.E43 / B37 2007eb

343.04

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