Electronic Commerce and Multi-Jurisdictional Taxation

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Kluwer Law International, Sep 19, 2001 - Business & Economics - 610 pages
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Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective.

Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. It discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world.

At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book. There is no other book on the market today that analyzes the practical tax consequences of e-commerce with the multi-jurisdictional and multi-tax perspective of this insightful work by distinguished academics and practitioners Richard Doernberg, Luc Hinnekens, Walter Hellerstein, and Jinyan Li.

 

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Contents

II
1
III
9
IV
10
VI
11
VII
16
VIII
21
IX
25
X
37
XIX
169
XX
301
XXI
305
XXII
320
XXIII
337
XXIV
338
XXV
395
XXVII
401

XI
67
XIII
71
XIV
73
XV
94
XVI
162
XVII
165
XVIII
167
XXVIII
466
XXIX
511
XXX
581
XXXI
591
XXXII
599
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