University of New South Wales Law Journal. Volume 23, Number 2 (2000), p. 313-329.
e-commerce; issues; OECD; polocy; problems; tax
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.
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.