International consensus needed in taxation of electronic commerce.
Autor: | Lyons, Susan M. |
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Zdroj: | Tax Notes; 04/14/97, Vol. 75 Issue 2, p182, 4p |
Abstrakt: | Reports on the need for international consensus in taxation of electronic commerce. Impact of taxes on development of the electronic marketplace; Application of existing principles and concepts in traditional commerce; Loss of revenue from innovative business practices. |
Databáze: | Supplemental Index |
Externí odkaz: |