Global Perspectives on E-Commerce Taxation Law

by Subhajit Basu

Overview

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. 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. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.

Product Details

ISBN-13:	9780754647317
Publisher:	Taylor & Francis
Publication date:	10/28/2007
Series:	Markets and the Law Series
Edition description:	1
Pages:	344
Product dimensions:	6.12(w) x 9.19(h) x (d)

About the Author

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

Table of Contents

List of Figures and Tables, Preface, Acknowledgements, Chapter 1 Internet and E-Commerce, Chapter 2 International Taxation: Direct Taxation, Chapter 3 International Taxation: Indirect Taxation, Chapter 4 The Relevance of E-Commerce for Taxation, Chapter 5 Direct Taxation and E-Commerce, Chapter 6 The Effect of E-Commerce on Consumption Taxes, Chapter 7 E-Commerce: Loss of Revenue and Erosion of the Tax Base, Chapter 8 International Cooperation and Initiatives, Chapter 9 Emerging Tax Policy, Chapter 10 The Future Direction of Taxing E-Commerce, Bibliography, Index