TAX COMPETITION IN A DIGITAL WORLD - The advent of electronic commerce has important implications for taxation. Concepts that were designed for a pre-digital world, including those found in international conventions, may need to be modified or abandoned; for example, the distinctions between tangible products, intangible products, and services found in many sales tax laws, which are generally ...
Year of publication: |
2003
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Authors: | McLure Jr, Charles E. |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 57.2003, 4, p. 146-159
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