Electronic Commerce and Multijurisdictional TaxationBooks
DescriptionThe successor to Electronic Commerce and International Taxation (1999). This new edition provides a detailed and up-to-date analysis of VAT developments regarding e-commerce,and an exploration of the implications of e-commerce for the US state and local sales and use tax regime, and it also discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world.
PublisherKluwer Law International
- value added tax
Citation InformationWalter Hellerstein, Robert L. Doernberg, Luc Hinnekens and Jinyan Li. "Electronic Commerce and Multijurisdictional Taxation" (2001)
Available at: http://works.bepress.com/jinyan_li/118/