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E-commerce and Source-based Income Taxation

Dale Pinto

出版	IBFD, 2003
主題	Business & Economics / E-Commerce / GeneralLaw / TaxationPolitical Science / Political Economy
ISBN	90760785649789076078564
URL	http://books.google.com.hk/books?id=7ZTacY4W0SwC&hl=&source=gbs_api
EBook	SAMPLE

註釋

The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.