E-commerce and Source-based Income Taxation
Download or Read eBook E-commerce and Source-based Income Taxation PDF 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.
| Author | : Dale Pinto |
| Publisher | : IBFD |
| Total Pages | : 260 |
| Release | : 2003 |
| ISBN-10 | : 9789076078564 |
| ISBN-13 | : 9076078564 |
| Rating | : 4/5 (64 Downloads) |
Book Synopsis E-commerce and Source-based Income Taxation by : Dale Pinto
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.
