Please use this identifier to cite or link to this item:
|Title:||Electronic commerce and actual problems of taxation: the key underlying issues|
|Authors:||Teixeira, I. L.|
Paiva, I. S.
|Editors:||Pedro Isaias, Luísa Cagica Carvalho|
|Abstract:||This chapter examines the problems related to the international taxation of electronic commerce and identifies the alternative solutions that have been adopted in the current fiscal framework. The results obtained demonstrate the proposed models of e-commerce taxation based on existing international legislation, notably origin-based taxation, tax withheld at source and technology based solutions. This study argues that any legislative change should be implemented by a number of countries or through international efforts to harmonize practices, and sets out the future directions in the taxation of e-commerce. This chapter contributes to the scientific knowledge to accounting and tax research on the taxation of e-commerce.|
|Appears in Collections:||BRU-CLI - Autoria de capítulos de livros internacionais|
Files in This Item:
|Electronic-Commerce-and-Actual-Problems-of-Taxation--The-Key-Underlying-Issues.pdf||Versão Editora||252.06 kB||Adobe PDF||View/Open Request a copy|
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.