The Resource Taxation of e-commerce : a Malaysian perspective

Taxation of e-commerce : a Malaysian perspective

Label
Taxation of e-commerce : a Malaysian perspective
Title
Taxation of e-commerce : a Malaysian perspective
Creator
Subject
Language
eng
Summary
Electronic commerce is defined as "any commercial transactions conducted through electronic networks including the provision of information, promotion, marketing, supply, order or delivery of goods or services though payment and delivery relating to such transactions may be conducted off-line." Hence, e-commerce is the process of obtaining access to goods and services as well as gathering information through the Internet or other online services. Examples of e-commerce include the online sale of travel-related services and the provision of financial services over the Internet. In Malaysia, e-commerce has challenged the country's tax framework to some extent, and it has given rise to unresolved tax issues. For example, the rapid growth of e-commerce has made it vital for customers and corporations to understand the tax implications and risks of conducting business electronically. This article explains Malaysia's system for taxing electronic commerce transactions
Citation source
In: Tax notes international. - Falls Church. - Vol. 70 (2013),
http://library.link/vocab/creatorName
Kasipillai, J
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
e-commerce
Label
Taxation of e-commerce : a Malaysian perspective
Instantiates
Publication
Label
Taxation of e-commerce : a Malaysian perspective
Publication

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