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Author Cockfield, Arthur J., author.

Title Taxing global digital commerce / Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers.

Published Alphen aan den Rijn : Kluwer Law International, [2013]


Location Call No. Status
 UniM Law  KB 184.5 COCK    DUE 08-01-21
Physical description xx, 529 pages ; 25 cm
Bibliography Includes bibliographical references and index.
Contents Introduction -- Technological change and e-commerce -- International tax framework -- Applying cross-border income tax rules to e-commerce -- OECD and the emerging consumption tax discourse -- Applying cross-border VAT rules to e-commerce -- Applying the United States retail sales tax to cross-border e-commerce -- Policy approaches -- Evaluating tax and technology change -- Road ahead : supporting cross-border tax information exchange.
Other author Hellerstein, Walter, author.
Millar, Rebecca, author.
Waerzeggers, Christophe, author.
Subject Electronic commerce -- Taxation -- Law and legislation.
ISBN 9789041136527