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Taxing Global Digital Commerce

Arthur J. CockfieldWalter HellersteinRebecca MillarChristophe Waerzeggers

出版	Kluwer Law International, 2013
主題	Business & Economics / Taxation / CorporateBusiness & Economics / E-Commerce / GeneralLaw / Business & FinancialLaw / InternationalLaw / MilitaryLaw / Taxation
ISBN	90411365259789041136527
URL	http://books.google.com.hk/books?id=3LatZwEACAAJ&hl=&source=gbs_api

註釋

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.