TAILIEUCHUNG - GLOBAL PERSPECTIVES ON E-COMMERCE TAXATION LAW

Taxation of e-commerce is a major concern for international agencies and tax authorities worldwide. In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in ‘electronic cash’ for products that are often goods, services and licences all rolled into one. A payee may be no more than a computer that can take up ‘residence’ anywhere; national boundaries are of no consequence whatsoever. The current debate over taxation of e-commerce has, to some extent, been little more than a rehash of a similarly inconclusive scholarly and legislative debate that raged over mail-order sales during the 1980s. However, in. | Global Perspectives on E-Commerce Taxation Li ASHGATE e-BOOK GLOBAL PERSPECTIVES ON E-COMMERCE TAXATION LAW Markets and the Law Series Editor Geraint Howells Lancaster University UK Series Advisory Board Stefan Grundmann - Humboldt University of Berlin Germany Hans Micklitz - Bamberg University Germany James P. Nehf - Indiana University USA Iain Ramsay - York University Canada Charles Rickett - University of Queensland Australia Reiner Schulze - Munster University Germany Jules Stuyck - Katholieke Universiteit Leuven Belgium Stephen Weatherill - University of Oxford UK Thomas Wilhelmsson - University of Helsinki Finland Markets and the Law is concerned with the way the law interacts with the market through regulation self-regulation and the impact of private law regimes. It looks at the impact of regional and international organizations . EC and WTO and many of the works adopt a comparative approach and or appeal to an international audience. Examples of subjects covered include trade laws intellectual property sales law insurance consumer law banking financial markets labour law environmental law and social regulation affecting the market as well as competition law. The series includes texts covering a broad area monographs on focused issues and collections of essays dealing with particular themes. Other titles in the series The Intersection of Rights and Regulation New Directions in Sociolegal Scholarship Edited by Bronwen Morgan ISBN 978-0-7546-4982-3 The Yearbook of Consumer Law 2007 Edited by Geraint Howells Annette Nordhausen Deborah Parry and Christian Twigg-Flesner ISBN 978-0-7546-4733-1 Consumer Protection in the Age of the Information Economy Edited by Jane K. Winn ISBN .

• Tài chính doanh nghiệp
• the Tax Base
• International Cooperation
• Emerging Tax
• Future Direction
• E Commerce
• Consumption Taxes
• Lecture Taxation
• Bài giảng Thuế
• Value Added Tax (VAT)
• VAT calculation method
• Tax base of VAT
• Tax rate of VAT
• Public economics
• Lecture Public economics
• Taxation of wealth
• Personal wealth
• Wealth tax base
• Taxing personal net wealth
• Public finance
• Lecture Public finance
• Fundamental tax reform
• Taxes on consumption
• Administrative efficiency
• Tax flexibility
• Excess burden
• Public expenditure
• Retail sales tax
• Personal consumption taxes