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Taxing global digital commerce / Arthur Cockfield, Walter Hellerstein, Rebecca Millar, Christophe Waerzeggers.

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Author/Creator:
Cockfield, Arthur J., author.
Language:
English.
Publication date:
2013
Copyright date:
2013
Publication:
[New York, New York] : Wolters Kluwer Law & Business ; Alphen aan den Rijn : Kluwer Law International, [2013]
Distribution:
Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, Inc.
Copyright notice:
©2013
Format:
  • Book
  • xx, 529 pages : illustrations ; 25 cm
Bibliography:
Includes bibliographical references and index.
Contents:
  • Introduction
  • Technological change and e-commerce
  • International tax framework
  • Applying cross-border income tax rules to e-commerce
  • The OECD and the emerging consumption tax discourse
  • Applying cross-border VAT rules to e-commerce
  • Applying the United States retail sales tax to cross-border e-commerce
  • Policy approaches
  • Evaluating tax and technology change
  • The road ahead : supporting cross-border tax information exchange.
Contributor:
Hellerstein, Walter, author.
Millar, Rebecca, author.
Waerzeggers, Christophe, author.
Related Work:
Doernberg, Richard L. Electronic commerce and multijurisdictional taxation.
Doernberg, Richard L. Electronic commerce and international taxation.
Other edition:
Successor to: Doernberg, Richard L. Electronic commerce and multijurisdictional taxation. The Hague ; Boston : Kluwer Law International, c2001 9041116834 (OCoLC)48380868
Successor to: Doernberg, Richard L. Electronic commerce and international taxation. The Hague ; Boston : Kluwer Law International, c1999 9041110534 (DLC) 98049975 (OCoLC)40251740
Subjects:
ISBN:
9789041136527
9041136525

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