e-commerce

Resource Information

The concept e-commerce represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"Conservative" and "radical" alternatives for taxing e-commerce (part 1)
"Conservative" and "radical" alternatives for taxing e-commerce (part 2)
(Re)defining the balance between tax transparency and tax privacy in Big Data analytics
2002 Reports related to the OECD Model Tax Convention
2018 Tax Code
27th Annual meeting of the USA branch of the International Fiscal Association, Washington, 25-26 February 1999
29th annual meeting of the USA branch International Fiscal Association : February 22-23, 2001,Orlando, Florida
55th congress of the International Fiscal Association, September 30 - October 5, 2001, San Francisco, California
A German perspective on Europe's e-commerce VAT directive
A bird's-eye view of the Indian tax system
A comparative analysis of CFC regimes in Latin America
A driving force in electronic commerce
A federal "moratorium" on internet commerce taxes would erode state and local revenues and shift burdens to lower-income households
A guide to business in Spain
A look at Italy's 2014 budget law
A new dawn for the international tax system : evolution from past to future and what role will China play?
A new model for taxing international transactions
A new role
A new tax regime : the base erosion and anti-abuse tax
A new three-tier proposal for determining corporate residence based principally on individual residence
A new weapon in the fight against e-commerce VAT fraud : information from payment service providers
A platform for international e-commerce tax rules [part 1]
A platform for international e-commerce tax rules: part 2
A primer on the "one-stop shop" VAT compliance scheme for non-EU suppliers of e-commerce services
A progress report on the EU's efforts to revamp its VAT system
A question of timing
A study of the Indian tax system
A summary of the new German tax legislation
A tale of two technologies : transfer pricing of intangibles in the digital economy
A tax administration for the new millenium - scenarios and strategies
A tax perspective on the infrastructure of regulatory language and a principled response
Aanknopingspunten en eerlijke belastingheffing
Adapting taxation for the digital economy in Singapore
Adapting the concept of permanent establishment to the context of digital commerce : from fixity to significant digital economic presence
Adaptive technology: a foundation for automating the taxation of e-commerce
Addressing the tax challenges of the digital economy
Addressing the tax challenges of the digital economy, Action 1 - 2015 final report
Administración electrónica : [normativa general] (actualización mayo 2013)
Adoption of the e-commerce VAT package : the road ahead is still a rocky one
Advances in taxation [2021]
Africa leaps into automation for VAT collection on foreign supplies
Aligning taxation on peer-to-peer-lending business with taxation on digital economy in Indonesia
An analytical framework for e-commerce tax implications in multiple jurisdictions
An overview of Canadian taxation of e-commerce
An updated overview of the European VAT rules concerning electronic commerce
Are the current treaty rules for taxing business profits appropriate for E-commerce?
Are you sure you don't have a PE? Applying new OECD rules in Canada
Arvonlisäverotus
Aspects of electronic commerce taxation in Australia
Aspetti giuridici e fiscali del commercio elettronico
Assessing the tax challenges of the digital economy : an eye-opening case study
Attribution of profit to a permanent establishment involved in electronic commerce transactions
Attribution of profits to a permanent establishment of a company engaged in online sales of goods through a local warehouse
Attribution of profits to permanent establishment
Aus für Mehrwertsteuerbetrug im Onlinehandel?
Ausgewählte Problemfelder der Besteuerung des Electronic Commerce
Ausländische Einkünfte durch Installation eines Rechners im Ausland : Schleswig-Holsteinisches Finanzgericht, Urteil vom 6. September 2001 II 1224/97 - Rev. eingelegt (Az. des BFH : I R 86/01)
Australia : the cloud, e-commerce and taxable presence
Avances en el IVA : comercio electrónico de bienes y de servicios con particulares, y régimen definitivo de tráficos intracomunitarios de bienes entre empresarios. Antecedentes y modificaciones normativas 2019-2022 = Advances in VAT : e-commerce of goods and services supplied to individuals (B2C) and definitive system for intracommunity trade of goods between businesses (B2B). Background and legislative changes 2019-2022
B2C in Europe through Madeira : planning for the near future
B2C services : liability for European VAT
BEPS : an interim evaluation
BEPS : the OECD discovers America?
BEPS Action Plan : a case study of the potential implications for a U.S.-based multinational
BEPS and global digital taxation
BEPS and the digital economy : why is it so taxing to tax?
BFH-Urteil zu Betriebsstätte und E-Commerce - Anmerkung zum Urteil vom 5.6.2002, I R 86/01
BTW en e-commerce : verkopen van goederen en diensten via internet
BTW en het elektronische handelsverkeer
BTW of nieuwsoortige belastingheffing in de digitale economie?
Badgers of Internet trading
Base Erosion and Profit Shifting : die jüngsten Diskussionsentwürfe der OECD zum BEPS-Projekt (Teil 2) : Herausforderungen der digitalisierten Wirtschaft
Behind the scenes with China's tax minister : writing on the wall spells harmonisation
Belastingen in een wereld zonder afstand : belastingheffing in relatie tot het massaal beschikbaar komen van informatie- en communicatietechnologie: een voorlopig beeld
Bespreking van het rapport van de Commissie ter bestudering van de veranderende aangrijpingspunten voor de belastingheffing
Besteuerung des Electronic Commerce
Besteuerung digitaler Produkte : Zusammenfassung der aktuellen Rechtslage und Betrachtung von Praxisproblemen
Besteuerung von E-Commerce
Betriebsstätten-Handbuch : Gewinnermittlung und Besteuerung in- und ausländischer Betriebsstätten
Betriebsstättenbegründung im E-Commerce nach Art. 5 des OECD-Musterabkommens
Betriebsstättenbesteuerung : Inboundinvestitionen, Outboundinvestitionen, Steuergestaltungen, Branchenbesonderheiten
Bit by bit, bitcoin guidance is coming
Bitcoin : juridische en fiscale aspecten in beeld : verslag van de debatmiddag over bitcoins van het Zuidas Instituut voor Financieel recht en Ondernemingsrecht, gehouden op 20 november 2014 te Amsterdam
Bitcoin and EU VAT
Bitcoin trading?
Bitcoin transactions : recent tax developments and regulatory responses
Bitcoins, cryptovaluta's en BTW - tijd voor een "peer-to-peer" oplossing?
Brazilian developments in e-commerce taxation policies
Breves considerações sobre a digitalição da economia e seus impactos na tributação = Brief considerations on the digitalization of the economy and its impacts on taxation
Brevi note in materia di commercio elettronico e stabile organizzazione
Brexit : potential VAT consequences for companies doing business with the U.K
Btw en belastingplan 2019
Btw in de Golfstaten : de djinn is uit de fles
Butterworths e-commerce and IT law handbook
Buying and selling on the Internet: tax considerations
CJEU - recent developments in value added tax 2018
Canada keeps apace with e-commerce taxation
Canadian taxation issues for electronic commerce
Canadian taxation of inbound electronic commerce. (Part 1)
Capital markets in the age of the euro : cross-border transactions, listed companies and regulation
Caught in the web : the tax and legal implications of electronic commerce
Challenge to Member States' initiative to tax digital commerce
Changes concerning taxation of turnover from electronically supplied services
Characterization of e-commerce revenue - the final OECD Report revealed
Chile taking baby steps : VAT on digital services
Chinese e-com transfer pricing
Chomping at the bit : U.S. federal income taxation of bitcoin transactions
Clarification of VAT treatment of Internet service packages
Click-through and affiliate nexus cases subject of recent state High Court rulings
Clicking...clicking...sold : on-line auctions - emerging issues in the taxation of electronic business
Clicks vs. Bricks : the interaction between the OECD PE concept and web sites
Cloud activities : check your tax forecasts
Cloud computing : permanent establishment and its implications for international taxation
Comments on the OECD Working Party No. 1's proposal concerning application of the existing "permanent establishment" definition with respect to ISPs
Commerce electronique: document de travail sur les questions fiscales
Commerce électronic et fiscalité : évolution ou révolution?
Comparing the U.S. and Brazil's power to tax access to the internet
Comparison of U.S. and Australian revenue characterizations of transactions involving computer programs
Computer servers and e-commerce profit attribution
Conducting business using the internet : gauging the threat of foreign taxation
Conference report : E-commerce, VAT and customs : challenges and opportunities ahead
Considerazioni in tema di applicabilità delle nozioni tradizionali di residenza e stabile organizzazione alle nuove realtà telematiche
Consumption tax planning for electronic commerce
Consumption tax treatment of electronic commerce : issues and policy recommendations
Consumption taxation of e-commerce : 10 year after Ottawa
Consumption taxes in a digital world : a primer
Contemporary issues in accounting : the current developments in accounting beyond the numbers
Controlled foreign companies and e-commerce : a UK perspective
Conventions internationales. Définition de l'établissement stable. Revenus de source étrangère. Retenue à la source sur certains revenus non salariaux versés à des non-résidents
Countdown to 2015 : top 10 EU VAT changes for suppliers of digital services
Court ruling on whether the warehouse of an online sales business constitutes a permanent establishment
Cross-border consumption taxation of digital supplies : a comparative study of double taxation and unintentional non-taxation of B2C-commerce
Cross-border leasing, tax discrimination and harmonisation, and taxation of e-commerce
Cross-border taxation of e-commerce
Crowdfunding : a tangled web
Cryptic currency?
Cryptoassets : legal, regulatory, and monetary perspectives
Current issues under the Canada-United States income tax treaty - a ten-year perspective
Current status of internet commerce and taxation problem in China
Customs law of the European Union
Cyber (tax) planning - from an Italian perspective
Cyberspace : the final frontier for international tax concepts?
Cyberspace tax policy : an Interactive Services Association Task Force White Paper
Cybertax
Cybertax - the impact of the Internet on international taxation and vice versa
Cybertax 1.0: the U.S. Treasury paper on electronic commerce
Da tributação do software nos acordos internacionais contra a dupla tributação da renda
Danger : Internet taxes ahead
Das VAT eCommerce Package 2021 verwandelt Unternehmensprozesse
Das neue Digitalsteuergesetz 2020
De BTW in het digit@le tijdperk
De heffing van btw bij e-commerce-transacties met goederen uit derde landen
De l'écrit électronique et des signatures qui s'y attachent
De toekomst van de Europese btw - the time is now
De toekomst van de btw bij e-commerce : heffing via platforms
De transfer pricing aspecten van e-business
De vaste inrichtingsproblematiek in de e-business-omgeving
Dependent agency permanent establishments
Der OECD-Diskussionsentwurf zu den steuerlichen Herausforderungen der "Digital Economy" vom 24. 3. 2014
Desafíos fiscales en un mundo post-COVID : valoración y retos pendientes a nivel interno e internacional
Designing tax policy for the digital biosphere : how the internet is changing tax laws
Development of e-commerce legislation and taxation of revenues in Turkey
Die Anwendung des OECD- (bzw. DBA-) Betriebsstättenkonzepts auf den elektronischen Geschäftsverkehr
Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
Die Besteuerung des Internethandels
Die Betriebsstättenbegründung im E-Commerce
Die Diskussion zur Besteuerung des elektronischen Handels - eine Zwischenbilanz
Die Ertragsbesteuerung des Electronic Commerce im Rahmen der beschränkten Steuerpflicht : eine Betrachtung aus Sicht der par. 49ff EStG und des OECD-Musterabkommens
Die Zurechnung und Aufteilung der Einkünfte aus E-Commerce
Die steuerlichen Herausforderungen bei der Digitalen Wirtschaft : der OECD-Bericht zu Massnahme 1 des BEPS-Aktionsplans
Die umsatzsteuerrechtlichen Neuerungen im COVID-19-StMG
Digital convergence and electronic commerce : customs and trade implications
Digital disruption in international taxation
Digital taxation : a holistic view
Digitalisierung und Internationales Steuerrecht : Ertrags- und Umsatzbesteuerung grenzüberschreitender, internetbasierter Dienstleistungen
Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
Direct taxation in the internet age : a fundamentalist approach
Direct taxation of electronic commerce in Spain
Direction of travel for VAT collection in a digital era
Directive 2000/31/CE du 8 juin 2000 sur le commerce électronique
Direito tributário das telecomunicações e satélites
Discriminatory treatment within the EU's VAT Directive
Do eBay sellers comply with state sales taxes?
Does cyber commerce necessitate a revision of international tax concepts? Part I and II
Does use tax evasion provide a competitive advantage to e-tailers?
Doing business on the Internet
Don't be afraid of the Internet
Doppelbesteuerung im grenzüberschreitenden E-Commerce
Draft statement on tax and electronic commerce
E-Commerce - Anwendung der bestehenden Betriebsstätten- Definition der OECD
E-Commerce - Ein Überblick
E-Commerce : Digitale Dienstleistungen (B2C) im Mehrwertsteuerrecht - Rechtsgrundlagen, Konzept, Begriff und Anwendungsfälle : Teil 1 : Rechtsgrundlagen, Konzept und Begriff der digitalen Dienstleistungen
E-Commerce : Umsatzbesteuerung von Wareneinfuhren und Lieferungen ab 2021
E-Commerce und Umsatzsteuer
E-business : some recent EU developments regarding VAT
E-business taxation - an evolving policy exercise
E-com tax developments 2000/2001
E-commerce
E-commerce - the European Commission
E-commerce : Canadian legal considerations
E-commerce : a Swiss perspective
E-commerce : the EU revises the VAT system
E-commerce : the global shift in taxation
E-commerce : the new tax frontier
E-commerce : transfer pricing and business profits taxation
E-commerce VAT concerns
E-commerce and EU VAT : theory and practice
E-commerce and foreign retail distribution : overlooked tax benefits
E-commerce and source-based income taxation
E-commerce and tax - an Australian perspective
E-commerce and taxation implications of goods warehousing in Australia
E-commerce and the permanent establishment
E-commerce between the U.S. and Europe : Apple, state aid, and beyond
E-commerce e IVA : regimi e semplificazioni nelle transazioni digitali nazionali e internazionali
E-commerce en het gebrek aan fiscale aanknopingspunten
E-commerce in a post-Brexit world
E-commerce in the European Union : can the EU VAT keep pace with the changing economy?
E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?
E-commerce issues in relation to income tax
E-commerce leidt meestal niet tot een vaste inrichting
E-commerce post-Brexit
E-commerce tax: how the taxman brought geography to the 'borderless' Internet
E-commerce taxation
E-commerce taxation and cyberspace law : the Integrative Adaptation Model
E-commerce taxation in Canada : the long shadow of the decision in Saint John Shipbuilding
E-commerce taxation in China
E-commerce: future state
E-commerce: het einde van de BTW?
E-commerce_Tax@HongKong : introduction and identification of issues : part I
E-commerce_Tax@HongKong : introduction and identification of issues : part II
E-flight risk? Wayfair and the revenue rule
E-retailing - tax opportunities and pitfalls
E-tail in India : controversy on applying operational taxes
EC voorstel eerlijk en efficient Europees belastingstelsel binnen de digitale markt
EU VAT action plan : heavier burden for businesses?
EU VAT e-commerce package : trust in MOSS and in electronic interfaces as collection methods
EU VAT on e-commerce : the practical implications
EU VAT proposals to stimulate electronic commerce and digital publishing
EU agreement on taxation of electronically supplied services
EU: Ecofin-Rat beschließt zahlreiche MWSt-Regelungen
EY roundtable : taxing the cloud
Effectiveness of the arm's-length principle in the age of e-commerce
Einfuhr-Versandhandel ab 1. 1. 2021 aus zollrechtlicher und einfuhrumsatzsteuerlicher Sicht = The new VAT e-commerce rules from the perspective of customs and import VAT
El bitcoin y su tributación
El e-commerce y los impuestos especiales : el sistema de ventas a distancia
El impacto de la tributación sobre las operaciones internacionales
El impacto del cibercomercio en los principios fiscales y en la libertad de comercio
El impacto del cibercomercio en los principios fiscales y en libertad de comercio
El impuesto digital
El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (I) = The business model based on sharing goods and/or services : legal frameworks and taxation (I)
El modelo de negocios basado en compartir bienes y/o servicios : marcos jurídicos y tributación (II) = The business model based on sharing goods and/or services : legal frameworks and taxation (II)
El nuevo régimen en el IVA de las operaciones de comercio electrónico : algunas cuestiones problemáticas
Electronic Commerce und Quellenbesteuerung
Electronic commerce - Part 2
Electronic commerce - UK policy on taxation issues
Electronic commerce : a discussion paper on taxation issues
Electronic commerce : erosion of tax base and challenges to the international tax authorities
Electronic commerce : taxation framework conditions
Electronic commerce : the UK's taxation agenda
Electronic commerce : the challenges to tax authorities and taxpayers
Electronic commerce : the challenges to tax authorities and taxpayers
Electronic commerce UK policy on taxation issues
Electronic commerce and Canada's Tax Administration
Electronic commerce and Canada's tax administration
Electronic commerce and VAT : an Odyssey towards 2001
Electronic commerce and VAT : the European view
Electronic commerce and indirect taxation in Spain
Electronic commerce and international tax sharing
Electronic commerce and international taxation
Electronic commerce and principle of permanent establishment under the international taxation law
Electronic commerce and taxation : a Swiss perspective
Electronic commerce and taxation : a summary of the emerging issues
Electronic commerce and the Irish tax system
Electronic commerce and the Irish tax system
Electronic commerce and transfer pricing
Electronic commerce en het begrip vaste inrichting
Electronic commerce taxation evolves in India
Electronic commerce taxation in the European Union
Electronic commerce transformation - an unprecedented tax planning opportunity
Electronic commerce, transnational taxation, and transfer pricing : issues and practices
Electronic commerce. Draft July 1997
Electronic commerce: changing income tax treaty principles a bit?
Electronic commerce: taxation without clarification
Electronic marketplaces may be held liable for German VAT - new rules entered into effect on 1 January 2019
Emerging philosophies and their effect on administrative strategies : the Australian experience
Endgültiges Mehrwertsteuersystem in der EU
Environmental fiscal challenges for cities and transport
Equalization levy : India's unilateral measure to tax the digital economy
Equalization levy : a new perspective of e-commerce taxation
Ermittlung von angemessenen Verrechnungspreisen für Unternehmen der Digital Economy
Erosion of the concept of permanent establishment: electronic commerce
Erosion of the concept of the permanent establishment
Ertrag- und umsatzsteuerrechtliche Behandlung des grenzüberschreitenden Softwarevertriebs über das Internet
Ertragsteuerliche Erfassung von Electronic Commerce im Internet - Betriebsstättenbegründung und -besteuerung im virtuellen Raum
España : puente europeo hacia Latinoamérica : una visión de la planificación jurídico-tributaria en la internacionalización de las empresas
Estabelecimentos permanentes em direito tributário internacional
Estudos em homenagem ao Banco de Portugal : 150.° Aniversário (1846-1996)
European Commission proposes VAT regime for telecommunication services
European Commission's new package of proposals on e-commerce : a critical assessment
European Union : VAT changes for e-service providers in 2015
Evaluating the taxability of cryptocurrencies (bitcoin) in Nigeria : lessons from the United States and Australia
Facing the challenges of electronic commerce (direct taxation)
Facing the challenges of electronic commerce (indirect taxation)
Favorable IRS guidance on tax benefits for U.S. possessions software business models
Fighting e-commerce VAT fraud: new EU compliance obligations for payment service providers
Finance Act 2018 Notes
Finding solutions for taxing electronic commerce : a consideration of two polarised alternatives - part 1
Finding solutions for taxing electronic commerce : a consideration of two polarised alternatives - part 2
Fiscaal praktijkboek 2017-2018 : indirecte belastingen : fiscale nieuwigheden praktisch bekeken
Fiscaal praktijkboek 2020-2021 : indirecte belastingen : fiscale nieuwigheden praktisch bekeken
Fiscalidad internacional
Fiscalité 2.0 fiscalité du numérique
Fiscalité de la presse. Les éditeurs de périodiques électroniques sur Internet sont exclus du régime de faveur
Fiscalización en tiempo real : el uso de los medios electrónicos como herramienta de fiscalización y como instrumento para hacer valer los medios de defensa de los contribuyentes. Ventajas y desventajas
France proposes new tax rules for e-commerce and the sharing economy
From e-commerce to e-business taxation
Fundamentals of permanent establishments
Funktionsverlagerungen im Rahmen von e-Business-Aktivitäten
GST era beckons: a comparative analysis of the Indian model GST law provisions with international best practices and OECD
GST planning for electronic commerce
GST planning for electronic commerce
Gearing up for the on-line revolution; VAT news
German 2018 tax bill - MNCs prepare for change
German Federal Tax Court skirts question of permanent establishment in e-commerce case
German tax authority's view of PE taxation
Germany : new VAT compliance obligations for online platforms
Germany conference highlights 2014's hottest international tax issues
Gewinnabgrenzung zwischen Stammhaus und Betriebsstätte - Neue Entwicklungen auf Ebene der OECD unter besonderer Berücksichtigung des E-Commerce
Gibraltar : international financial centre
Global actions
Global activity on the electronic commerce front: a taxation update
Global perspectives on e-commerce taxation law
Global sellers and marketplaces must prepare for U.K. post-Brexit VAT changes
Global tax governance : taxation on digital economy, transfer pricing and litigation in tax matters (MAPs+ADR), tax policies for global sustainability : ongoing U.N. 2030 (SDG) and Addis Ababa Agendas
Global taxation of electronic commerce
Globalization, tax erosion and the Internet
Globalization, technological developments and the work of fiscal termites
Government of Gibraltar : information services
Grensverkenning en grensverlegging
Grenzüberschreitende Geschäftsaktivitäten durch das Internet als weisser Fleck der Besteuerung?
Grenzüberschreitende Online-Umsätze im Umsatzsteuerrecht
Grundlegende Probleme einer Besteuerung von Internet- Transaktionen
Guidelines to taxation and the internet
Guidelines to taxation and the internet
Haftung von Betreibern elektronischer Marktplätze für fremde Umsatzsteuerschulden : Neuerungen in der USt nach dem Entwurf zum deutschen JStG 2018
Handbook of digital currency : bitcoin, innovation, financial instruments and big data
Handbook on taxation
Heffing van btw in de deeleconomie
Homenaje al prof. dr. Vicente Oscar Díaz
Hong Kong and the territorial source of business profits
How electronic piracy is threatening competition
How fixed is a permanent establishment?
How should electronic commerce be taxed - the final frontier
How the Isle of Man is fostering e-commerce
How to control internet transactions? : a contribution from the point of view of German tax inspectors
How would digital tax reform affect the cross-border marketplace?
Il commercio elettronico : aspetti giuridici e regime fiscale
Il commercio elettronico e la crisi della fiscalità internazionale
Impact of e-commerce on allocation of tax revenue between developed and developing countries
Impact of e-commerce on allocation of tax revenue between developed and developing countries
Implementing state corporate income taxes in the digital age
Implications of Wayfair
Implications of e-commerce for source taxation and in particular for the paradigms of permanent establishment and arm's length profit attribution
Imposto sobre o valor acrescentado : CIVA, RITI e legislação complementar
Imunidades tributárias
In a world without borders : the impact of taxes on internet commerce
In the margins
Inbound cloud tax considerations
Income Tax Officer v Right Florists Pvt Ltd : ITA No. 1336/Kol/2011
Income tax - losses from trade incurred by resident - whether trade carried on in Republic for purpose of set-off
Income taxation of electronic commerce and other cross-border business coordinated by the OECD also involves the European Community
Income_taxes.ca.com: the internet, electronic commerce and taxes - some reflections: part 1
Increased taxation of the digital economy : can OECD countries get it if they really want?
Increasing use of tax-transparent entities by private groups due to BEPS
India at the forefront in implementing BEPS-related measures : equalization levy in line with Action 1
India takes a bold approach to e-commerce
India taxes electronic commerce activities
India's positions on OECD commentary - recent judicial development
Indian tribunal decision on Google : AdWords Program constituting royalty income
Indirect tax : innovation, energy, and e-commerce
Indirect tax treatment of e-commerce
Indirect taxation of e-commerce - significant recent changes in the United States and the European Union
Indirect taxation of electronic commerce
Inland Revenue
Instrumentos electrónicos en la contratación administrativa : actualización noviembre 2008
Intellectual property law and taxation
Intellectual property law and taxation
Intellectual property taxation
Intermediary platforms en btw : stand van zaken en blik op de toekomst
International Fiscal Association 1998 U.S.A. branch annual meeting, Chicago Illinois, February 26-27, 1998
International ambitions : digital services tax and VAT
International constraints on national tax policy
International income - the last remaining tax issue triggered by international business
International reaction to OECD e-commerce proposals
International tax implications of electronic commerce on outbound transactions
International tax issues in a rapidly changing world
International tax issues in cyberspace. The French perspective
International tax law
International tax law : offshore tax avoidance in South Africa
International tax planning and electronic commerce
International tax policy and planning : an e-commerce perspective
International tax primer
International tax seminar : May 7, 2001, Montreal, Quebec : text of seminar papers
International taxation in the age of electronic commerce : a comparative study
International taxation of electronic commerce
International taxation of electronic commerce
International taxation of electronic commerce
International taxation of electronic commerce
International trade, a never-ending trend
Internationale Betriebswirtschaftliche Steuerlehre
Internationale Steuergestaltung im Electronic Commerce
Internationales Steuerrecht in der Schweiz : Aktuelle Situation und Perspektiven : Festschrift zum 80. Geburtstag von Walter Ryser = Droit fiscal international de la Suisse : Situation actuelle et perspectives : Mélanges à l'occasion du 80e anniversaire de Walter Ryser
Internationella skatteregler i ljuset av elektroniska fenomen
Internet - quel régime fiscal pour les opérations commerciales réalisées par Internet?
Internet : cyber-fiscalité ou cyber-paradis fiscal?
Internet : cyber-fiscalité oy cyber-paradis fiscal
Internet : fiscalité du commerce électronique : de l'arrêt Lease Plan Luxembourg du 7 mai 1998 à la Communication 98/374 de la Commission des Communautés européennes
Internet and electronic commerce: rethinking corporate residence
Internet commerce : tax losses and economic distortions
Internet en belastingen
Internet en de transactiebelasting
Internet en fiscus
Internet et fisc
Internet gambling - worldwide themes and dissonances
Internet purchases, cross-border shopping, and sales taxes
Internet sales pose international tax challenges
Internet taxation and e-retailing law in the global context
Internet und E-Commerce im internationalen Steuerrecht
Internet und Steuern - Electronic Commerce und Telearbeit
Internet, tax planning and football
Internet: internationale wederzijdse bijstand!
Interprovincial income allocation: the permanent establishment threshold in the e-commerce world
Interstate tax coordination : lessons from the International Fuel Tax Agreement
Introduction to international tax in Canada
Ireland : revenue issues e-commerce report
Is the correct tax being paid?
Italy implements e-commerce VAT directive
Italy: concessions for e-commerce sector
Japan : the cloud, e-commerce and taxable presence
Juridische aspecten van het Internet
Jurisdiction to tax in digital economy : permanent and other establishments
Kazakhstan's new VAT rules for e-commerce sales and digital services
Keeping up with the digital economy
Keine Steuergleichheit im Mehrwertsteuerrecht : die Neuregelung elektronischer Dienstleistungen
Key issues and options in international taxation : taxation in an interdependent world
Key takeaways from India's GST bill for multinationals
Korea : the cloud, e-commerce and taxable presence
Korea's VAT rules on cross-border digital services
L'imposizione fiscale sul commercio elettronico : obiettivi economici, restrizioni di tipo tecnologico e riflessioni di diritto tributario
La TVA Européenne sur les services fournis par voie électronique régime général et application dans la région autonome de Madère
La TVA et le commerce électronique : en route vers le système définitif?
La difícil comprobación del Impuesto sobre Determinados Servicios Digitales proyectado en contraposición a otras soluciones adoptadas en el derecho internacional

e-commerce Resource Information The concept e-commerce represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

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e-commerce

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The concept e-commerce represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.