International Taxation of Electronic Commerce
Richard A. WestinISBN: 9041188584;
The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce -- or `e-commerce' as it is familiarly called -- sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legalsystem. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book is a minutely detailed `picture' of current reality in the worldwide huddle of revenue regimesas they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behavior of national taxation authorities, web-based companies, certain low-tax (or no-tax)...
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