This thesis discusses the main problems that face tax authorities of many countries in the process of taxation of electronic commerce. It analyzes examples of problems posed by the growth of e-commerce in the context international direct and indirect taxation. Current international policy issues are the subject of discussion of the thesis. The thesis also analyzes some of the proposals regarding taxation of electronic commerce.
Kerimov, Nuran G., "Current Problems of International Taxation of Electronic Commerce" (2002). LLM Theses and Essays. Paper 23.