@book{f8f64c9c848349dc8f0068c3172b26a2,
title = "Taxation of e-Commerce",
abstract = "As web-based commerce increases, this area of taxation of e-commerce is one of growing importance. Taxation of E-Commerce is a business-orientated handbook, which provides quintessential guidance on how to apply existing taxation principles to web-based commerce. Areas of taxation covered are corporation tax, VAT, transfer pricing, withholding taxes and compliance. Covering the legislative structure, the effect of tax regulations upon e-commerce decision-making and the development and structure of electronic trading businesses, it offers 'practical solutions' to this developing area of business.In addition, it includes background material on e-commerce, jurisdictional issues, as well as a comparison of the attitudes of the world's tax authorities. Tax planning advice is given, supported by the inclusion of case studies and sample tax calculations",
keywords = "taxation, e-commerce, fiscal regulation, internet",
author = "William Craig",
year = "2001",
language = "English",
isbn = "0754512134",
series = "Tolley's e-commerce series",
publisher = "Butterworths Tolley",
address = "United Kingdom",
edition = "2nd",
}