Global E-Business Law & Taxation

ISBN-13: 9780195367218 / Angielski / Twarda / 2009 / 560 str.

Ana D. Penn

Opis

As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions.

The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.

O autorze

Editor-in-Chief Ana D. Penn is the founder and CEO of IBLS. IBLS, a global online publisher, was created to empower professionals to design successful business strategies in the online economy. As part of a multi-content strategy plan, IBLS has partnered with top-tier global law firms and created a strategic knowledge database. In addition, IBLS has fostered professional partnerships with many international businesses and government organizations and institutions, such as the Federal Trade Commission in the US, and the EU Information Society. Ms. Penn is also the founder and Director of E-Commerce University and the Creator and Executive Director of the Global E-Commerce Council (GECC). Ms. Penn holds an LL.M. in International Banking and Finance Law from Boston University School of Law; an LL.M. in Taxation from Golden Gate University School of Law; and a J.D. from Western State University College of Law. She also studied European Community law at Cambridge University, Gonville and Caius College. Senior Editor Martha L. Arias, Director of IBLS, is an attorney practicing e-commerce/internet and immigration law in Miami, Florida. Mrs. Arias holds a JD; an LL.M.; and a LL.B. (Abogado) degree. Ms. Arias posseses in depth knowledge of e-commerce and Internet law legislation. She has participated as speaker in conferences on e-commerce law and has published more than 800 articles on e-commerce-related issues in the IBLS database. Her articles have been quoted by popular Internet outlets, including Wikipedia.org and E-commerce Times News. Ms. Arias prepares IBLS' e-books (available at www.ibls.com) and is currently an online e-commerce law professor for IBLS.