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Title: | Going where no taxman has gone before : preliminary conclusions and recommendations drawn from a decade of debate on the international taxation of e-commerce |
Authors: | Pastukhov, Oleksandr |
Keywords: | Electronic commerce Double taxation Taxation -- Law and legislation Electronic commerce -- Taxation |
Issue Date: | 2009 |
Publisher: | Rutgers University. School of Law (Newark) |
Citation: | Pastukhov, O. (2009). Going where no taxman has gone before: Preliminary conclusions and recommendations drawn from a decade of debate on the international taxation of e-commerce. Rutgers Computer and Technology Law Journal, 36, 1-17. |
Abstract: | The advent of e-commerce has forever changed how business is done. Internet operations have launched even the smallest of undertakings into global markets and have made them part of an important industry with enormous potential. Such potential has led to enormous success: in 2008, despite the recession, online retail sales in the United States alone reached $133.6 billion,' up from overall sales of $22 billion in 1998. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/123686 |
Appears in Collections: | Scholarly Works - FacLawEC |
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