Catatan
Taxation of e-commerce is a major concern for international agencies and tax
authorities worldwide. 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 licences all rolled into one. A payee may be no more than a
computer that can take up ‘residence’ anywhere; national boundaries are of no
consequence whatsoever. The current debate over taxation of e-commerce has, to
some extent, been little more than a rehash of a similarly inconclusive scholarly
and legislative debate that raged over mail-order sales during the 1980s. However,
in the case of e-commerce, the added question is how to reconcile national fiscal
boundaries with the borderless world of the internet
authorities worldwide. 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 licences all rolled into one. A payee may be no more than a
computer that can take up ‘residence’ anywhere; national boundaries are of no
consequence whatsoever. The current debate over taxation of e-commerce has, to
some extent, been little more than a rehash of a similarly inconclusive scholarly
and legislative debate that raged over mail-order sales during the 1980s. However,
in the case of e-commerce, the added question is how to reconcile national fiscal
boundaries with the borderless world of the internet
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Informasi Detil
| Judul Seri | - |
| No. Panggil | 343.04 Bas |
| Penerbit | Ashgate Publishing Limited : England., 2007 |
| Deskripsi Fisik | - |
| Bahasa | English |
| ISBN/ISSN | 978-0-7546-4731-7 |
| Klasifikasi | 343 |
| Tipe Isi | - |
| Tipe Media | - |
| Tipe Pembawa | - |
| Edisi | 1 |
| Subyek | Perspectives Theory Globalization hukum e-commerce |
| Info Detil Spesifik | - |
| Pernyataan Tanggungjawab | Ashgate |
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