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Book Cover
Author Cockfield, Arthur J., author

Title Taxing global digital commerce / Arthur Cockfield, Walter Hellerstein, Rebecca Millar, Christophe Waerzeggers
Published Alphen aan den Rijn : Kluwer Law International, [2013]


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Description xx, 529 pages : illustrations ; 25 cm
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
Bibliography Includes bibliographical references and index
Subject Electronic commerce -- Taxation -- Law and legislation.
Author Hellerstein, Walter, author
Millar, Rebecca, author
Waerzeggers, Christophe, author
LC no. 2013417262
ISBN 9789041136527