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Company Directors: Duties, Liabilities and Remedies

Edited by: Mark Arnold KC, Simon Mortimore KC
Price: £275.00

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Global Perspectives on E-Commerce Taxation Law (eBook)


ISBN13: 9780754684978
Published: October 2007
Publisher: Routledge
Country of Publication: UK
Format: eBook (PDF)
Price: Out of print
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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.

Subjects:
Taxation, eBooks, IT, Internet and Artificial Intelligence Law
Contents:
Preface
Internet and e-commerce
International taxation: direct taxation
International taxation: indirect taxation
Relevance of e-commerce for taxation
Direct taxation and e-commerce
Effect of e-commerce on consumption taxes
E-commerce: loss of revenue and erosion of the tax base
International cooperation and initiatives
Emerging tax policy
Future direction of taxing e-commerce
Bibliography
Index.

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