International Taxation in the Age of Electronic Commerce

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  • International Taxation in the Age of Electronic Commerce Book Detail

  • Author : Jinyan Li
  • Release Date : 2003
  • Publisher :
  • Genre : Electronic commerce
  • Pages : 655
  • ISBN 13 : 9780888081841
  • File Size : 16,16 MB

International Taxation in the Age of Electronic Commerce by Jinyan Li PDF Summary

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E-commerce and Source-based Income Taxation

E-commerce and Source-based Income Taxation

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The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation i