Global Perspectives on E-Commerce Taxation Law

Global Perspectives on E-Commerce Taxation Law

by Subhajit Basu

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Overview

This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field.

Product Details

ISBN-13: 9781409493433
Publisher: Ashgate Publishing Ltd
Publication date: 01/28/2013
Sold by: Barnes & Noble
Format: NOOK Book
File size: 2 MB

About the Author

Subhajit Basu is Senior Lecturer in CyberLaw, School of Law, University of Leeds, UK

Table of Contents

Contents: Preface; Internet and e-commerce; International taxation: direct taxation; International taxation: indirect taxation; Relevance of e-commerce for taxation; Direct taxation and e-commerce; Effect of e-commerce on consumption taxes; E-commerce: loss of revenue and erosion of the tax base; International cooperation and initiatives; Emerging tax policy; Future direction of taxing e-commerce; Bibliography; Index.


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