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E-Commerce Taxation: Prospects And Challenges
by Nina Verma
Price :
Rs
900.00
Your Price :
Rs
792.00
12
E-commerce taxation is a major concern for international agencies and tax authorities worldwide. In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in `electronic cash` for products that are often goods, services and licences all rolled into one. A payee may be no more than a computer that can take up `residence` anywhere; national boundaries are of no consequence whatsoever. The current debate over taxation of e-commerce has, to some extent, been little more than a rehash of a similarly inconclusive scholarly and legislative debate that raged over mail-order sales during the 1980s. However, in the case of e-commerce, the added question is how to reconcile national fiscal boundaries with the borderless world of the internet. It is hoped that it would work as a very important source of information for the student of commerce, taxation and management.ISBN-9788182204416
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