| 000 | 01458cam a2200325 i 4500 | ||
|---|---|---|---|
| 001 | 17932732 | ||
| 005 | 20250209020009.0 | ||
| 008 | 131106s2013 ne b 001 0 eng | ||
| 010 | _a 2013417262 | ||
| 020 | _a9789041136527 | ||
| 040 |
_aDLC _beng _cDLC _erda |
||
| 042 | _apcc | ||
| 050 | 0 | 0 |
_aK4487.E43 _bC63 2013 |
| 100 | 1 |
_aCockfield, Arthur J _99080 |
|
| 245 | 1 | 0 | _aTaxing global digital commerce |
| 260 |
_aNetherland _bKluwer _c2013 |
||
| 504 | _aIncludes bibliographical references and index. | ||
| 505 | 0 | 0 |
_gIntroduction -- _tTechnological change and e-commerce -- _tInternational tax framework -- _tApplying cross-border income tax rules to e-commerce -- _tThe OECD and the emerging consumption tax discourse -- _tApplying cross-border VAT rules to e-commerce -- _tApplying the United States retail sales tax to cross-border e-commerce -- _tPolicy approaches -- _tEvaluating tax and technology change -- _tThe road ahead : supporting cross-border tax information exchange. |
| 650 | 0 |
_aElectronic commerce _xTaxation _xLaw and legislation. _986 |
|
| 700 | 1 |
_aHellerstein, Walter _99081 |
|
| 700 | 1 |
_aMillar, Rebecca _9893 |
|
| 700 | 1 |
_aWaerzeggers, Christophe _99082 |
|
| 906 |
_a7 _bcbc _corigres _d2 _encip _f20 _gy-gencatlg |
||
| 999 |
_c36727 _d36727 |
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