International consensus needed in taxation of electronic commerce.

Autor: Lyons, Susan M.
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