Electronic Commerce and Multijurisdictional Taxation
The successor to Electronic Commerce and International Taxation (1999). This new edition provides a detailed and up-to-date analysis of VAT developments regarding e-commerce,and an exploration of the implications of e-commerce for the US state and local sales and use tax regime, and it also discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world.
Kluwer Law International
internet, value added tax
E-Commerce | Taxation-State and Local | Taxation-Transnational | Tax Law
Hellerstein, Walter; Doernberg, Robert L.; Hinnekens, Luc; and Li, Jinyan, "Electronic Commerce and Multijurisdictional Taxation" (2001). Books. 72.