The Resource Consumption taxation of e-commerce : 10 year after Ottawa

Consumption taxation of e-commerce : 10 year after Ottawa

Label
Consumption taxation of e-commerce : 10 year after Ottawa
Title
Consumption taxation of e-commerce : 10 year after Ottawa
Creator
Subject
Language
eng
Summary
This article analyses and compares the ways three jurisdictions on three different continents (member states of the European Union, Canada and South Korea) implemented the OECD guidelines on consumption taxation of e-commerce
Citation source
In: Tax notes international. - Falls Church. - Vol. 54 (2009),
http://library.link/vocab/creatorName
  • Buydens, S
  • Holmes, D
  • Owens, J.P
Geographic coverage
  • OECD
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • consumption tax
  • GST
  • VAT
  • e-commerce
Label
Consumption taxation of e-commerce : 10 year after Ottawa
Instantiates
Publication
Label
Consumption taxation of e-commerce : 10 year after Ottawa
Publication

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      52.37366609999999 4.9336932
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