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In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in "electronic cash" for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce, covering a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses, as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, "Global Perspectives in E-Commerce Taxation Law" will appeal to scholars worldwide.
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GLOBAL PERSPECTIVES ON E-COMMERCE TAXATION LAW
Markets and the Law Series Editor: Geraint Howells Lancaster University, UK Series Advisory Board: Stefan Grundmann – Humboldt University of Berlin, Germany Hans Micklitz – Bamberg University, Germany James P. Nehf – Indiana University, USA Iain Ramsay – York University, Canada Charles Rickett – University of Queensland, Australia Reiner Schulze – Münster University, Germany Jules Stuyck – Katholieke Universiteit Leuven, Belgium Stephen Weatherill – University of Oxford, UK Thomas Wilhelmsson – University of Helsinki, Finland Markets and the Law is concerned with the way the law interacts with the market through regulation, self-regulation and the impact of private law regimes. It looks at the impact of regional and international organizations (e.g. EC and WTO) and many of the works adopt a comparative approach and/or appeal to an international audience. Examples of subjects covered include trade laws, intellectual property, sales law, insurance, consumer law, banking, financial markets, labour law, environmental law and social regulation affecting the market as well as competition law. The series includes texts covering a broad area, monographs on focused issues, and collections of essays dealing with particular themes. Other titles in the series The Intersection of Rights and Regulation New Directions in Sociolegal Scholarship Edited by Bronwen Morgan ISBN 978-0-7546-4982-3 The Yearbook of Consumer Law 2007 Edited by Geraint Howells, Annette Nordhausen, Deborah Parry and Christian Twigg-Flesner ISBN 978-0-7546-4733-1 Consumer Protection in the Age of the ‘Information Economy’ Edited by Jane K. Winn ISBN 978-0-7546-4709-6
Global Perspectives on E-Commerce Taxation Law
SUBHAJIT BASU Queen’s University Belfast, UK
© Subhajit Basu 2007 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior permission of the publisher. Subhajit Basu has asserted his moral right under the Copyright, Designs and Patents Act, 1988, to be identified as the author of this work. Published by Ashgate Publishing Limited Gower House Croft Road Aldershot Hampshire GU11 3HR England
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Ashgate website: http://www.ashgate.com British Library Cataloguing in Publication Data Basu, Subhajit Global perspectives on e-commerce taxation law. - (Markets and the law) 1. Electronic commerce - Taxation - Law and legislation 2. Internet industry - Taxation - Law and legislation I. Title 343'.0558538433 Library of Congress Cataloging-in-Publication Data Basu, Subhajit, 1973Global perspectives on E-commerce taxation law / by Subhajit Basu. p. cm. -- (Markets and the law) Includes bibliographical references and index. ISBN 978-0-7546-4731-7 1. Electronic commerce--Taxation--Law and legislation. 2. Electronic commerce-Taxation--Law an