Taxing Global Digital Commerce

ISBN: 9789041136527 出版年：2013 页码：554 Cockfield, Arthur Hellerstein, Walter Kluwer Law International

Preface. Part I: Introduction and Overview. 1. Introduction. 2 . Technological Change and E-Commerce. 3. Cross-Border Tax Framework. Part II: Applying Current Tax Rules to E-Commerce. 4. Applying Income Tax Rules to Cross-Border E-Commerce. 5. The OECD and the Emerging Consumption Tax Discourse. 6. Applying VAT Rules to Cross-Border E-Commerce. 7. Applying the United States Retail Sales Tax to Cross-Border E-Commerce. Part III: Evaluating Tax Law and Technology Change. 8. Exploring Policy Options. 9. Challenging Traditional Tax Laws and Policies. 10. The Road Ahead: Supporting Cross-Border Tax Information Exchange.