E-commerce and Source-based Income Taxation

E-commerce and Source-based Income Taxation
Author :
Publisher : IBFD
Total Pages : 260
Release :
ISBN-10 : 9789076078564
ISBN-13 : 9076078564
Rating : 4/5 (64 Downloads)

Book Synopsis E-commerce and Source-based Income Taxation by : Dale Pinto

Download or read book E-commerce and Source-based Income Taxation written by Dale Pinto and published by IBFD. This book was released on 2003 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.


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