Global perspectives on E-commerce taxation law
By: by Subhajit Basu.
Series: Markets and the law
Publisher: Ashgate
Published: 2007
Place of publication: Burlington, VT
Language: eng
ISBN-13: 9780754647317
Subjects: Electronic commerce -- Taxation -- Law and legislation; Electronic commerce -- Taxation -- Law and legislation -- United States
Notes: Includes bibliographical references and index.
Table of contents: title: Internet and E-commerce; title: International taxation: direct taxation; title: International taxation: indirect taxation; title: Relevance of E-commerce for taxation; title: Direct taxation and E-commerce; title: Effect of E-commerce on consumption taxes; title: E-commerce: loss of revenue and erosion of tax base; title: International cooperation and initiatives; title: Emerging tax policy; title: Future direction of taxing e-commerce.