LATEST DISCOUNTS & SALES: PROMOTIONS

Close Notification

Your cart does not contain any items

Global Perspectives on E-Commerce Taxation Law

Subhajit Basu Professor Geraint Howells

$294

Hardback

Not in-store but you can order this
How long will it take?

QTY:

English
Ashgate Publishing Limited
28 October 2007
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. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.

By:  
Series edited by:  
Imprint:   Ashgate Publishing Limited
Country of Publication:   United Kingdom
Edition:   New edition
Dimensions:   Height: 234mm,  Width: 156mm, 
Weight:   800g
ISBN:   9780754647317
ISBN 10:   0754647315
Pages:   344
Publication Date:  
Audience:   College/higher education ,  Professional and scholarly ,  Professional & Vocational ,  A / AS level ,  Further / Higher Education
Format:   Hardback
Publisher's Status:   Active
List of Figures and Tables, Preface, Acknowledgements, Chapter 1 Internet and E-Commerce, Chapter 2 International Taxation: Direct Taxation, Chapter 3 International Taxation: Indirect Taxation, Chapter 4 The Relevance of E-Commerce for Taxation, Chapter 5 Direct Taxation and E-Commerce, Chapter 6 The Effect of E-Commerce on Consumption Taxes, Chapter 7 E-Commerce: Loss of Revenue and Erosion of the Tax Base, Chapter 8 International Cooperation and Initiatives, Chapter 9 Emerging Tax Policy, Chapter 10 The Future Direction of Taxing E-Commerce, Bibliography, Index

Subhajit Basu is Senior Lecturer in CyberLaw, School of Law, University of Leeds, UK

Reviews for Global Perspectives on E-Commerce Taxation Law

'This text, the only one of its kind, provides a comprehensive and readable analysis of the different tax policy approaches to be adopted in relation to E-Commerce. The text covers both tax administration and enforcement issues and the substantive legal issues of jurisdiction. Dr. Basu's text is a must to any lawyer or tax expert who wishes to gain entry to this difficult and complex area.' Richard Jones, Liverpool John Moores University, UK 'Comprehensive, cutting edge, and illuminating accurately describe Dr. Subhajit Basu's new book Global Perspectives on E-Commerce Taxation Law. At the volatile and rapidly changing intersection of e-commerce and tax law, this new book, because of its insights and foundational thinking, is destined to be a classic.' Scott A. Taylor, University of St. Thomas, Minneapolis, USA.


See Also