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Google圖書搜尋
International Taxation in the Age of Electronic Commerce
Jinyan Li
Canadian Tax Foundation
其他書名
A Comparative Study
出版
Canadian Tax Foundation
, 2003
主題
Business & Economics / Taxation / General
Business & Economics / Taxation / Corporate
Business & Economics / E-Commerce / General
ISBN
0888081847
9780888081841
URL
http://books.google.com.hk/books?id=pdGCPgAACAAJ&hl=&source=gbs_api
註釋
This book is a study of the current state of international tax law and its application (or non-application) to electronic commerce in Canada, China, Hong Kong, Japan, Singapore, and the United States. It examines the extent to which the fundamental issues need to be rethought in the age of electronic commerce. After arguing that inter-nation fairness and ability to pay should be the guiding principles of international tax law, the book presents a case for a simpler and fairer system that consists of source withholding and a global profit split method.
