E-Commerce Tax Policy in Australia, Canada and the United StatesUniversity of New South Wales Law Journal. Volume 23, Number 2 (2000), p. 313-329.
AbstractThis article provides a brief overview of the major international tax problems created by e-commerce and the policy position of Australia, Canada, the United States, and the OECD. The discussion is limited to income tax issues. Although e-commerce also raises challenges for consumption tax, this issue is beyond the scope of this article.
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Citation InformationLi, Jinyan. "E-Commerce Tax Policy in Australia, Canada and the United States." University of New South Wales Law Journal 23.2 (2000): 313-329.