Taxing Global Digital Commerce / Edition 3

by Arthur Cockfield, Walter Hellerstein, Rebecca Millar, Christophe Waerzeggers

Overview

E-commerce - the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace - has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well.

Product Details

ISBN-13:	9789041136527
Publisher:	Wolters Kluwer Law & Business
Publication date:	09/23/2013
Edition description:	3rd Revised ed.
Pages:	552
Product dimensions:	6.14(w) x 9.21(h) x 1.19(d)

Table of Contents

Preface. Part I: Introduction and Overview. 1. Introduction. 2
. Technological Change and E-Commerce. 3. Cross-Border Tax Framework.
Part II: Applying Current Tax Rules to E-Commerce. 4. Applying
Income Tax Rules to Cross-Border E-Commerce. 5. The OECD and the
Emerging Consumption Tax Discourse. 6. Applying VAT Rules to
Cross-Border E-Commerce. 7. Applying the United States Retail Sales Tax to Cross-Border E-Commerce. Part III: Evaluating Tax Law and Technology
Change. 8. Exploring Policy Options. 9. Challenging
Traditional Tax Laws and Policies. 10. The Road Ahead: Supporting
Cross-Border Tax Information Exchange.