Technology Changes 3. International Tax Rules 4. Policy Proposals 5. Although this book is published by Kluwer and authored by Doernberg and Hinnekens, it was motivated and sponsored by the International Fiscal Association which has been considering how the advent of the internet is likely to impact on international tax rules, both those located in national law and those found in or resulting from various tax treaties. The first part of the book, over some 45 pages, revisits the traditional international tax rules.
Separate sections cover direct, income based taxation and VAT and sales tax.
The bases of jurisdiction and domicile are considered with specific attention to situations where double taxation may arise and the relief available. The section on VAT and sales tax would be of greater interest to those concerned with the European Community than others. The second part of the book, in close to 60 pages, describes some of the changes in technology, facilitating the introduction and subsequent expansion of electronic commerce. The language used is simple and yet the treatment of the subject is sound and fairly comprehensive for an introductory text. It could be argued, however, that the pace of change and progress of information technology is likely to render this part out of date, other than for its historical perspective.