E-Commerce Tax Policy in Australia, Canada and the United States

Authors

Jinyan Li, Osgoode Hall Law School of York UniversityFollow

Document Type

Article

Publication Date

2000

Source Publication

University of New South Wales Law Journal. Volume 23, Number 2 (2000), p. 313-329.

Keywords

e-commerce; issues; OECD; polocy; problems; tax

Abstract

This article provides a brief overview of the major international tax problems created by e-commerce and the policy position of Australia, Canada, the United States, and the OECD. The discussion is limited to income tax issues. Although e-commerce also raises challenges for consumption tax, this issue is beyond the scope of this article.

Repository Citation

Li, Jinyan. "E-Commerce Tax Policy in Australia, Canada and the United States." University of New South Wales Law Journal 23.2 (2000): 313-329.

Creative Commons License

This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.