Document Type

Book Chapter

Publication Date

2003

Source Publication

International Taxation in the Age of Electronic Commerce: A Comparative Study (Canadian Tax Foundation 2003)

Abstract

This chapter first presents a case for a re-evaluation of the fundamental concepts and principles of international taxation in light of the challenges posed by electronic commerce. It also argues that inter-nation fairness should be the primary policy objective of any improvement(s) to the present system and that single taxation should be the guiding principle.

Included in

Tax Law Commons

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