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Article
E-Commerce Tax Policy in Australia, Canada and the United States
University of New South Wales Law Journal. Volume 23, Number 2 (2000), p. 313-329.
  • Jinyan Li, Osgoode Hall Law School of York University
Document Type
Article
Publication Date
1-1-2000
Keywords
  • e-commerce,
  • issues,
  • OECD,
  • polocy,
  • problems,
  • tax
Abstract
This 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.
Creative Commons License
Creative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation Information
Li, Jinyan. "E-Commerce Tax Policy in Australia, Canada and the United States." University of New South Wales Law Journal 23.2 (2000): 313-329.