In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.
Recenzijos
'This text, the only one of its kind, provides a comprehensive and readable analysis of the different tax policy approaches to be adopted in relation to E-Commerce. The text covers both tax administration and enforcement issues and the substantive legal issues of jurisdiction. Dr. Basu's text is a must to any lawyer or tax expert who wishes to gain entry to this difficult and complex area.' Richard Jones, Liverpool John Moores University, UK 'Comprehensive, cutting edge, and illuminating accurately describe Dr. Subhajit Basus new book Global Perspectives on E-Commerce Taxation Law. At the volatile and rapidly changing intersection of e-commerce and tax law, this new book, because of its insights and foundational thinking, is destined to be a classic.' Scott A. Taylor, University of St. Thomas, Minneapolis, USA.
List of Figures and Tables, Preface, Acknowledgements,
Chapter 1 Internet and E-Commerce,
Chapter 2 International Taxation: Direct Taxation,
Chapter 3 International Taxation: Indirect Taxation,
Chapter 4 The Relevance of E-Commerce for Taxation,
Chapter 5 Direct Taxation and E-Commerce,
Chapter 6 The Effect of E-Commerce on Consumption Taxes,
Chapter 7 E-Commerce: Loss of Revenue and Erosion of the Tax Base,
Chapter 8 International Cooperation and Initiatives,
Chapter 9 Emerging Tax Policy,
Chapter 10 The Future Direction of Taxing E-Commerce, Bibliography, Index
Subhajit Basu is Senior Lecturer in CyberLaw, School of Law, University of Leeds, UK
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