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Richard L. Doernberg, Luc Hinnekens, International Fiscal Association

Electronic Commerce and International Taxation

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ISBN: 9041110534
Издательство: Kluwer Law International
`Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. It is expanding. It has major implications for all facets of society. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. It covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes the basic principles that govern income and value added taxes, an overview of the technological changes that have brought about electronic commerce, a concise...