International Taxation of Electronic Commerce - Richard a. Westin

International Taxation of Electronic Commerce

By: Richard a. Westin

Hardcover | 1 July 2008 | Edition Number 2

At a Glance

Hardcover


$628.48

or 4 interest-free payments of $157.12 with

 or 

Aims to ship in 7 to 10 business days

When will this arrive by?
Enter delivery postcode to estimate

The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed.

This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce;

  • the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions;
  • how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and
  • the crucial discussion over what constitutes a `permanent establishment for tax purposes.

More in Taxation & Duties Law

Income Taxation Commentary & Materials : 10th Edition - Graeme Cooper

RRP $157.00

$128.95

18%
OFF
Core Tax Legislation and Study Guide 2022 : 25th edition - Stephen Barkoczy
Fundamental Tax Legislation 2024 - Dale Pinto

RRP $140.00

$121.75

13%
OFF
Foundations of Taxation Law : 15th Edition - Stephen  Barkoczy

RRP $179.95

$141.25

22%
OFF
Australian Taxation Law Cases 2021 - Kerrie Sadiq

RRP $130.00

$99.80

23%
OFF
Mixed Fortunes : A History of Tax Reform in Australia - Paul Tilley
Fairness in International Taxation - Benita  Mathew

RRP $180.00

$132.25

27%
OFF
Land and Buildings Transaction Tax 2024/25 - Graeme Connell

RRP $170.00

$125.75

26%
OFF
Tax, Public Finance, and the Rule of Law - Dominic de Cogan

RRP $180.00

$132.25

27%
OFF
Cryptoasset Taxation - Dion Seymour

$291.75

Taxation of Corporate Finance - David Southern
Foundations of Taxation Law 2020 : 12th edition - Stephen Barkoczy

RRP $150.00

$120.35

20%
OFF
Foundations of Taxation Law 2021 : 13th edition - Stephen Barkoczy

RRP $150.00

$123.50

18%
OFF
Core Tax Legislation and Study Guide 2021 : 24th edition - Stephen Barkoczy
Concise Tax Legislation 2021 - Paul Kenny

RRP $143.00

$114.75

20%
OFF
Australian Tax Legislation Vol 1 - 3 : 2022 - Thomson Reuters Editors

RRP $341.00

$282.25

17%
OFF
Foundations of Taxation Law 2022 : 14th edition - Stephen Barkoczy

RRP $156.95

$119.25

24%
OFF
Understanding Taxation Law 2023 - John Taylor

RRP $190.00

$159.90

16%
OFF