Taxing global digital commerce
By: Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers
Contributors: Hellerstein, Walter, author; Millar, Rebecca, author; Waerzeggers, Christophe, author
Publisher: Kluwer Law International
Published: 2013
Place of publication: Alphen aan den Rijn
Language: eng
Number of pages: 529
ISBN-13: 9789041136527
Subjects: Electronic commerce; Taxation; Law and legislation
Description: The term e-commerce - the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace - has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown too. This latest edition of the preeminent text on the taxation of electronic transactions - formerly titled 'Electronic Commerce and International Taxation' (1999) and 'Electronic Commerce and Multijurisdictional Taxation' (2001) - revises, updates, and expands the book's coverage, reorganizes its presentation, and adds several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime.
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction; title: Technological change and e-commerce --; title: International tax framework --; title: Applying cross-border income tax rules to e-commerce --; title: The OECD and the emerging consumption tax discourse --; title: Applying cross-border VAT rules to e-commerce --; title: Applying the United States retail sales tax to cross-border e-commerce --; title: Policy approaches --; title: Evaluating tax and technology change --; title: The road ahead : supporting cross-border tax information exchange.