|Publisher:||Ashgate Publishing Ltd|
|Sold by:||Barnes & Noble|
|File size:||2 MB|
About the Author
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.