Cover -- Half-Title Page -- Title Page -- Copyright Page -- Contents -- Note to Reader -- Preface: Assessing Digital Society -- Digital expertise: the impact of technical progress -- From creative destruction to digital disruption -- Coincidence with historical events -- Expansion of...

Because of the upswing in electronic commerce via the Internet, governments in the European Union and the United States have been discussing the shaping of an effective system of turnover taxation in cyberspace since the late 1990s, but have failed to agree on a definite tax system. An analysis...

Because of the upswing in electronic commerce via the Internet, governments in the European Union and the United States have been discussing the shaping of an effective system of turnover taxation in cyberspace since the late 1990s, but have failed to agree on a definite tax system. In the Kiel...