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The Resource Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce

Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce

Label
Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
Title
Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
Creator
Subject
Language
eng
Summary
This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed
http://library.link/vocab/creatorName
Rendahl, P
Geographic coverage
  • International
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
  • IBFD Doctoral Series
  • JIBS Dissertation Series
Series volume
  • Vol. 18
  • no. 052
http://library.link/vocab/subjectName
  • consumption tax
  • digital economy
  • e-commerce
  • services
  • VAT
  • GST
  • supply
  • double taxation
  • double non-taxation
Label
Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
Instantiates
Publication
Extent
398 p.
Isbn
9789087220624
Isbn Type
(IBFD)
Issn
1403-0470
Label
Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
Publication
Extent
398 p.
Isbn
9789087220624
Isbn Type
(IBFD)
Issn
1403-0470

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