Stehn, Jürgen - In: Zeitschrift für Wirtschaftspolitik 52 (2003) 1, pp. 111-127
The article analyses the reform pressure on turnover and income tax systems stemming from the upsurge of crossborder B2C and B2B electronic commerce. It shows that the main challenge of the New Economy is to effectively cope with B2C international trade in digital online goods and services....
