Similar Search Results

Besteuerung von Ertrag und Umsatz im Electronic Commerce

Knödler, Christoph - 2004 - 1. Aufl.

Persistent link: https://www.econbiz.de/10002465838

Foreign (non-US) taxes on internet transactions

Kozub, Robert M. - In: International business and economics research journal 2 (2003) 2, pp. 1-6

Persistent link: https://www.econbiz.de/10002393779

TIC, nouveaux standards transactionnels et fiscalité : défis et perspectives

Saintrain, Michel - In: Bulletin de documentation / Service Public Fédéral … 64 (2004) 1, pp. 167-220

Persistent link: https://www.econbiz.de/10002514322

Tax credits, source rules, trade and electronic commerce : behavioral margins and the design of international tax systems

Grubert, Harry - 2004

The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...