000			02076nam a22002537a 4500
003			JGU
005			20230309152715.0
008			230309b |||||||| |||| 00| 0 eng d
020			_a9789041167095 _qhbk.
040			_beng _cJGU
041			_aeng
100			_aCockfield, Arthur, _91638105 _eauthor.
245			_aTaxing global digital commerce / _cArthur Cockfield, Walter Hellerstein and Marie Lamensch.
250			_a2nd ed.
260			_aThe Netherlands : _bKluwer Law International B.V., _c2020.
520			_a"Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics."--
650			_aElectronic commerce--Taxation--Law and legislation _91639180
650			_aTaxation--Law and legislation _9119987
700	1		_aHellerstein, Walter, _eauthor. _99081
700	1		_aLamensch, Marie, _eauthor. _91237078
999			_c3053363 _d3053363