Add to ORKGThis essay offers a technical analysis on the impact of electronic commerce on cross-border taxation. The jurisdiction, the characterization of income. transfer pricing and tax administration are said to raise the potential problems on taxation of electronic commerce for both lax authorities and taxpayers at international level. The OECD (Organization for Economic Cooperation and Development) sources will be used to discuss those problems. Keywords: electronic commerce. taxation. the OEC
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive ...
Consumption taxation on cross-border transactions has become one of the focal points of taxation rel...
AbstractNowadays e-commerce has become a vital part of our daily lives. The effects of globalization...
This essay offers a technical analysis on the impact of electronic commerce on cross-border taxation...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
The article examines the foreign experience of taxing e-commerce in the period of transformational c...
This chapter examines the problems related to the international taxation of electronic commerce and ...
This paper seeks to discuss the impact and challenges for tax authorities toward electronic commerce...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
E-commerce on the Internet will create new demands on taxation. In the field of income and business ...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
The electronic commerce has raised complicated tax-related matters, not least connected to the OECD ...
This thesis will explore, first within a historical context, and second, in a contemporary model, th...
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive ...
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive ...
Consumption taxation on cross-border transactions has become one of the focal points of taxation rel...
AbstractNowadays e-commerce has become a vital part of our daily lives. The effects of globalization...
This essay offers a technical analysis on the impact of electronic commerce on cross-border taxation...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
The article examines the foreign experience of taxing e-commerce in the period of transformational c...
This chapter examines the problems related to the international taxation of electronic commerce and ...
This paper seeks to discuss the impact and challenges for tax authorities toward electronic commerce...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
E-commerce on the Internet will create new demands on taxation. In the field of income and business ...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
The electronic commerce has raised complicated tax-related matters, not least connected to the OECD ...
This thesis will explore, first within a historical context, and second, in a contemporary model, th...
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive ...
This book is in a series of Canadian Tax Foundation publications that is devoted to a comprehensive ...
Consumption taxation on cross-border transactions has become one of the focal points of taxation rel...
AbstractNowadays e-commerce has become a vital part of our daily lives. The effects of globalization...