Selected tax policy implications of global electronic commerce

Resource Information

The work Selected tax policy implications of global electronic commerce 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.

Label

Selected tax policy implications of global electronic commerce

Subject

• allocation of income
• e-commerce
• internet
• residence principle of taxation
• source principle of taxation
• tax authorities
• tax policy

Summary

Discussion document describing the main features of electronic commerce (in particular security and payment mechanisms) and related tax policy, tax administration and substantive tax issues, e.g. neutrality, classification of income, source v residence taxation, and allocation of income and expenses

Language note

English