ISBN-13: 9789041136527 / Angielski / Twarda / 2013 / 552 str.
E-commerce andndash; the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace andndash; has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of electronic transactions andndash; formerly titled Electronic Commerce and International Taxation (1999) and Electronic Commerce and Multijurisdictional Taxation (2001) andndash; revises, updates, and expands the bookandrsquo;s coverage, reorganizes its presentation, and adds several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of e-commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to e-commerce transactions, the book offers in-depth treatment of such topics as: