Transaction taxes and electronic commerce : designing state taxes that work in an interstate environment
Year of publication: |
1997
|
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Authors: | Hellerstein, Walter |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 50.1997, 3, p. 593-606
|
Subject: | Umsatzsteuer | Sales tax | Ländersteuer | State tax | Telekommunikationsdienst | Telecommunications services | Digitale Güter | Digital goods | USA | United States |
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