E-commerce and Source-based Income Taxation

E-commerce and Source-based Income Taxation
By:"Dale Pinto"
Published on 2003 by IBFD

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.

This Book was ranked 29 by Google Books for keyword ecommerce.