Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax
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The work Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax
Resource Information
The work Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax
- Language
- eng
- Summary
- This article examines income tax jurisdiction in electronic commerce from the perspective of public international law. It argues that a new tax treaty dealing with the problems arising from electronic commerce is desired in the long term. The formation of such treaty, however, should be based on existing treaty rules and negotiation should involve developing countries to protect their interests and support their economic development. In the short term, the exclusive residence-based taxation seems more appropriate compared with other suggested approaches
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 34 (2006),
- Geographic coverage
- International
- Language note
- English
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Context of Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income taxWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/TXIvpsmkJCw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/TXIvpsmkJCw/">Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>