The Resource The emerging international tax environment for electronic commerce

The emerging international tax environment for electronic commerce

Label
The emerging international tax environment for electronic commerce
Title
The emerging international tax environment for electronic commerce
Creator
Subject
Summary
Article on the tax aspects of electronic commerce. The authors describe the background of e-commerce tax issues, such as the permanent establishment, the characterization of the transaction, the source of income principle, transfer pricing, withholding taxes, and consumption taxes
Citation source
In: Tax Management International Journal. - Washington DC. - Vol. 28 (1999),
http://library.link/vocab/creatorName
  • Boyle, Michael P
  • Peterson, John M
  • Sample, William J
  • Schottenstein, Tamara L
  • Sprague, G.D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • PE
Label
The emerging international tax environment for electronic commerce
Instantiates
Publication
Abbreviated title
TMIJ
Label
The emerging international tax environment for electronic commerce
Publication
Abbreviated title
TMIJ

Library Locations

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