E-commerce and Source-based Income Taxation

Released on by Dale Pinto
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  • E-commerce and Source-based Income Taxation Book Detail

  • Author : Dale Pinto
  • Release Date : 2003
  • Publisher : IBFD
  • Genre : Electronic commerce
  • Pages : 260
  • ISBN 13 : 9076078564
  • File Size : 46,46 MB
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E-commerce and Source-based Income Taxation by Dale Pinto PDF Summary

Book 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.

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