International Taxation in the Age of Electronic Commerce: A Comparative Study

This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive review of topics and problems faced by general business advisers and sophisticated tax planners. The appropriate treatment of electronic commerce has been a hot issue in international taxation. This comparative study discusses how electronic commerce may be taxed under tax treaties and the domestic law of Canada, China, Hong Kong, Japan, Singapore, and the United States. These jurisdictions were selected for their collective dominance in electronic commerce and their different perspectives on international tax policy. The book also provides a systematic analysis of international tax theories, policy objectives, and fundamental concepts and principles, and examines the extent to which they remain valid in the digital age. After arguing that “everything we know about taxation is not yet wrong but is a little bit more wrong every day,” the book suggests ideas for reforming the taxation of cross-border income. The book should be of interest to tax practitioners as well as to students of international taxation.https://digitalcommons.osgoode.yorku.ca/faculty_books/1277/thumbnail.jp