International Taxation of Electronic Commerce Second Edition / Edition 2

International Taxation of Electronic Commerce Second Edition / Edition 2

by Richard A. Westin
     
 

ISBN-10: 9041125108

ISBN-13: 9789041125101

Pub. Date: 01/28/2007

Publisher: Kluwer Law International, BV

The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce
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Overview

The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce

Product Details

ISBN-13:
9789041125101
Publisher:
Kluwer Law International, BV
Publication date:
01/28/2007
Pages:
818
Product dimensions:
6.14(w) x 9.21(h) x 1.69(d)

Table of Contents

Chapter 1. Introduction and Background. Chapter 2. United Sates Domestic Tax Rules Applicable to Electronic Commerce. Chapter 3. United Sates Sales Taxes, Income Taxes and Federal Excise Taxes. Chapter 4. VAT and Electronic Commerce. Chapter 5. US Income Taxation of ‘Outbound’ E-Commerce. Chapter 6. The Tax Character of E-Commerce Payments. Chapter 7. United States Taxation of Inbound Electronic Commerce. Chapter 8. Value Added and Withholding Tax Rates on Dividends, Interest and Royalties.. Chapter 9. The Emergence of ‘Tax Heavens’ to Facilitate Electronic Commerce. Chapter 10. Attacking Tax Heavens: Survey of the Foreign Base Company and Other Anti-Deferral Rules. Chapter 11. International Civil and Criminal Investigatory Powers and Pertinent Federal Forms. Chapter 12. Actions of Particular Countries. Chapter 13. Institutional Thinking: United States, Australia, OECD, WTO, and European Union. Chapter 14. Predictions. Chapter 15. Canadian Taxation of Electronic Commerce. Chapter 16. Irish taxation of Electronic Commerce. Appendix A. IRS Audit Guide. Appendix B. OECD Model Draft Treaty (1963). Appendix C. IRS Forms.

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