Taxing Global Digital Commerce

This latest edition of the text on the taxation of electronic transactions revises, updates, and expands the book's coverage, reorganizes its presentation, and adds several new chapters.

List of contents

Preface. Part I: Introduction and Overview. 1. Introduction. 2 . Technological Change and E-Commerce. 3. Cross-Border Tax Framework. Part II: Applying Current Tax Rules to E-Commerce. 4. Applying Income Tax Rules to Cross-Border E-Commerce. 5. The OECD and the Emerging Consumption Tax Discourse. 6. Applying VAT Rules to Cross-Border E-Commerce. 7. Applying the United States Retail Sales Tax to Cross-Border E-Commerce. Part III: Evaluating Tax Law and Technology Change. 8. Exploring Policy Options. 9. Challenging Traditional Tax Laws and Policies. 10. The Road Ahead: Supporting Cross-Border Tax Information Exchange.

Product details

• Authors: Cockfield, A. Cockfield, Arthur Cockfield, Hellerstein, W. Hellerstein, Walter Hellerstein, Millar, Rebecca Millar
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Hardback
• Released: 01.01.2013
• EAN: 9789041136527
• ISBN: 978-90-411-3652-7
• No. of pages: 552
• Dimensions: 156 mm x 234 mm x 30 mm
• Weight: 943 g
• Subject: Social sciences, law, business > Law > International law, foreign law