haku: @journal_id 523 / yhteensä: 381
viite: 52 / 381
| Tekijä: | |
| Otsikko: | Does cyber-commerce necessitate a revision of international tax concepts ? (Part 1) |
| Lehti: | European Taxation
1998 : JAN, VOL. 38:1, p. 2-13 |
| Asiasana: | ELECTRONIC SHOPPING LEGISLATION EUROPEAN UNION |
| Kieli: | eng |
| Tiivistelmä: | Electronic trade through the Internet has been rapidly proliferating. The article examines whether a revision of traditional tax concepts and the establishment of international standards is necessary to deal with electronic trade (or cyber-commerce). The article has two parts; Part 1 analyzes the indirect tax implications of doing electronic commerce through the Internet. Part 2 analyzes how the fast expanding Internet commerce affects the key players from a direct tax point-of-view. |
SCIMA