E-commerce and International Taxation of Online Transactions: the Legal Problems Affecting the Taxation of Online Transactions - Augustus Fungo - Books - LAP LAMBERT Academic Publishing - 9783843383981 - January 4, 2011
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E-commerce and International Taxation of Online Transactions: the Legal Problems Affecting the Taxation of Online Transactions

Augustus Fungo

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E-commerce and International Taxation of Online Transactions: the Legal Problems Affecting the Taxation of Online Transactions

Written in a lucid and readable style, E-commerce and International Taxation; Legal Problems affecting the taxation of Online transactions is rich in information and discussion about problems and challenges that are experienced during this transition period from brick and mortar commerce to electronic commerce, one of them being how and through which means an online transaction can be taxed taking into account that parties are living in different jurisdiction with differing legal systems. Again the existing laws are based more on brick and mortar commerce than e-commerce. The existing ideas of permanent establishment, residence and source are almost loosing their meaning when it comes to online transacting. Goods do not necessarily deliver through physical borders but abstract one. The book will prove very useful to the reader and lay a foundation for further discussion.

Media Books     Paperback Book   (Book with soft cover and glued back)
Released January 4, 2011
ISBN13 9783843383981
Publishers LAP LAMBERT Academic Publishing
Pages 96
Dimensions 226 × 6 × 150 mm   ·   149 g
Language English