Anmerkungen:
In: (2000) Vol. 6, No.2 University of New South Wales Law Journal Forum 40-48
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 3, 2012 erstellt
Beschreibung:
This article provides a brief overview of the major international tax problems created by e-commerce and the policy position of Australia, Canada, the United States, and the OECD. The discussion is limited to income tax issues. Although e-commerce also raises challenges for consumption tax, this issue is beyond the scope of this article