Cross border taxation of E-commerce transactions -- Global perspective on E-commerce taxation laws -- Legal and taxation issues concerning E-commerce -- Sales and use tax on Internet-based sales -- International taxation of E-commerce : persistent problems and possible developments -- E-commerce-GST and indirect tax issues -- E-retailing laws and regulations in India -- Acquisitions and dispositions of web-based businesses -- Taxing E-commerce transactions on the basis of permanent transactions -- Allocation and apportionment of web-derived income -- Multistate tax commission guidelines and electronic commerce -- The challenges to taxing E-commerce : a comparative analysis -- The impact of E-commerce tax policy on state and local government revenue -- Tax administration aspects of electronic commerce : responding to the challenges and opportunities -- Application of tax treaty concepts to electronic commerce -- The genesis of online taxation -- Case studies related to online taxation.
Summary:
"This book identifies the important concepts woven around the idea of taxing e-retailing transactions. It also discusses broad outlines relating to taxability of E Retailing transactions from VAT and CST angle under different scenarios and arguments in favor and against of taxing the e tailing transactions and important acts passed in different economies for taxing online retailers"-- Provided by publisher.
Series:
Advances in electronic commerce (AEC) book series, 1935-2921
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.