Consumption tax collection on cross-border online sales
Jeremy Lee and Alexey Nikitkov
| Year of publication: |
2021
|
|---|---|
| Authors: | Lee, Jeremy ; Nikitkov, Alexey |
| Published in: |
Advances in taxation. - Bingley, UK : Emerald Publishing, ISSN 1058-7497, ZDB-ID 1001493-7. - Vol. 28.2021, p. 187-214
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| Subject: | Tax policy | consumption tax | cross-border sales | tax evasion | e-commerce | international trade | Electronic Commerce | E-commerce | Umsatzsteuer | Sales tax | Verbrauchsteuer | Excise tax | Steuervermeidung | Tax avoidance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/S1058-749720200000028007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012589325