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作者 Basu, Subhajit, 1973-
書名 Global perspectives on e-commerce taxation law / Subhajit Basu
出版項 Aldershot, Hampshire, England ; Burlington, Vt. : Ashgate, c2007
國際標準書號 9780754647317 (hbk.)
0754647315 (hbk.)
book jacket
館藏地 索書號 處理狀態 OPAC 訊息 條碼
 人文社會聯圖  K4487.E43 B37 2007    在架上    30660020047580
說明 viii, 333 p. : ill. ; 24 cm
系列 Markets and the law
附註 Includes bibliographical references (p. [311]-326) and index
Internet and e-commerce -- International taxation : direct taxation -- International taxation : indirect taxation -- The relevance of e-commerce for taxation -- Direct taxation and e-commerce -- The effect of e-commerce on consumption taxes -- E-commerce : loss of revenue and erosion of the tax base -- International cooperation and initiatives -- Emerging tax policy -- The future direction of taxing e-commerce
主題 Electronic commerce -- Taxation -- Law and legislation
Electronic commerce -- Taxation -- Law and legislation -- United States
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