Coverart for item
The Resource E-commerce and source-based income taxation

E-commerce and source-based income taxation

Label
E-commerce and source-based income taxation
Title
E-commerce and source-based income taxation
Creator
Subject
Language
eng
Summary
This book analyses the impact of electronic commerce on international tax law, governing specifically source-based taxation. It argues that source-based taxation is theoretically justifiable for income that arises from international transactions that are conducted in an electronic commerce environment. However, the way in which the source of income is defined needs to be reconceptualized because the application of source-based taxation under traditional principles may be rendered problematic in the light of certain characteristics of electronic commerce that are significant from a tax perspective
http://library.link/vocab/creatorName
Pinto, D
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
vol. 6
http://library.link/vocab/subjectName
  • e-commerce
  • source principle of taxation
  • PE
  • LoB
Label
E-commerce and source-based income taxation
Instantiates
Publication
Extent
XIV, 244 p.
Isbn
9789076078564
Issn
1570-7164
Label
E-commerce and source-based income taxation
Publication
Extent
XIV, 244 p.
Isbn
9789076078564
Issn
1570-7164

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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