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Taxing global digital commerce

By: Contributor(s): Material type: TextTextPublication details: Netherland Kluwer 2013ISBN:
  • 9789041136527
Subject(s): LOC classification:
  • K4487.E43 C63 2013
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.
Item type: Print
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Holdings
Item type Home library Collection Shelving location Call number Status Date due Barcode
Print Print OPJGU Sonepat- Campus General Books Main Library 343.5266 CO-T (Browse shelf(Opens below)) Available 129444

Includes bibliographical references and index.

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.

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