Cockfield, Arthur J.; Hellerstein, Walter; Millar, Rebecca - 2015
E-commerce — the use of computer networks to facilitate transactions involving the production, distribution, sale, and … text on the taxation of cross-border e-commerce transactions — formerly titled Electronic Commerce and International … Taxation (1999) and Electronic Commerce and Multijurisdictional Taxation (2001) — revises, updates, and significantly expands …