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Item Details
Title:
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E-COMMERCE AND SOURCE-BASED INCOME TAXATION
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By: |
Dale Pinto |
Format: |
Hardback |
List price:
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£61.00 |
We believe that this item is permanently unavailable, and so we cannot source
it.
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ISBN 10: |
9076078564 |
ISBN 13: |
9789076078564 |
Publisher: |
IBFD PUBLICATIONS |
Series: |
Doctoral S. 6 |
Pages: |
244 |
Description: |
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. |
Synopsis: |
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. However, the thesis also argues that the way in which the source of income is defined needs to be reconceptualized because the application of source-based taxation under traditional principles may be rendered problematic in light of certain characteristics of electronic commerce that are significant from a tax perspective. |
Publication: |
Netherlands |
Imprint: |
IBFD Publications |
Returns: |
Non-returnable |
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