Global perspectives on E-commerce taxation law

by Basu, Subhajit,
Additional authors: ebrary, Inc.
Series: Markets and the law Published by : Ashgate, (Burlington, VT :) Physical details: ix, 333 p. Year: 2007
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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.

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