International Taxation of Electronic Commerce
| Författare: | Westin Richard A. |
| Titel: | International Taxation of Electronic Commerce |
| Upplaga: | 2 uppl. |
| Utgivningsår: | 2007 |
| Omfång: | 700 sid. |
| Förlag: | Kluwer |
| ISBN: | 9789041125101 |
| Produkttyp: | Inbunden |
| Ämnesord: | Skatterätt , Förmögenhetsrätt , IT-rätt |
Pris: 2191 SEK exkl. moms 
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| This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; - the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; - how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and - the crucial discussion over what constitutes a permanent establishment for tax purposes. |