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The Resource Taxing global digital commerce

Taxing global digital commerce

Label
Taxing global digital commerce
Title
Taxing global digital commerce
Creator
Subject
Language
  • eng
  • eng
Summary
This book provides an analysis of the practical tax consequences of digital commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to digital commerce transactions. It offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging 'tax war' is developing whereby different countries are unilaterally imposing new direct tax rules on cross-border digital commerce; how digital commerce increases the complexity of implementing and enforcing the collection of VAT/GST in cross-border situations; how technology enhances cross-border tax information exchanges; and how technology reduces both compliance and enforcement costs
http://library.link/vocab/creatorName
  • Cockfield, A.J
  • Hellerstein, W
  • Lamensch, M
Geographic coverage
  • International
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • digital economy
  • e-commerce
  • tax policy
  • source principle of taxation
  • residence principle of taxation
  • income classification
  • transfer pricing
  • formulary apportionment
  • transaction tax
  • global minimum tax
  • CFC
  • VAT
  • consumption tax
  • supply (VAT)
  • exchange of information
  • enforcement
  • tax technology
Label
Taxing global digital commerce
Instantiates
Publication
Edition
2nd ed.
Extent
xxiv, 517 p.
Isbn
9789041167095
Note
20200117
Label
Taxing global digital commerce
Publication
Edition
2nd ed.
Extent
xxiv, 517 p.
Isbn
9789041167095
Note
20200117

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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