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Taxing Remote Sales in the Digital Age
Language: en
Pages: 0
Authors: Walter Hellerstein
Categories:
Type: BOOK - Published: 2016 - Publisher:

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This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the impli
Tax and the Digital Economy
Language: en
Pages: 370
Authors: Werner Haslehner
Categories: Law
Type: BOOK - Published: 2019-05-01 - Publisher: Kluwer Law International B.V.

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The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double
Taxing the Digital Economy
Language: en
Pages: 355
Authors: Craig Elliffe
Categories: Law
Type: BOOK - Published: 2021-05-13 - Publisher: Cambridge University Press

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The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.
The Law of Electronic Commerce
Language: en
Pages: 2519
Authors: Jane K. Winn
Categories: Law
Type: BOOK - Published: 2000-01-01 - Publisher: Wolters Kluwer

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Annotation New edition of a study of the law of electronic commerce, which requires the simultaneous management of business, technology and legal issues. Winn (
International VAT/GST Guidelines
Language: en
Pages: 0
Authors: OECD
Categories: Intangible property
Type: BOOK - Published: 2017 - Publisher: Org. for Economic Cooperation & Development

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This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti