The Impact of e-Commerce on Cross-border Taxation
This essay offers a technical analysis on the impact of electronic commerce on cross-border taxation. The jurisdiction, the characterization of income. transfer pricing and tax administration are said to raise the potential problems on taxation of electronic commerce for both lax authorities and tax...
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| Format: | Article NonPeerReviewed |
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[Yogyakarta] : Universitas Gadjah Mada
2006
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| Online Access: | https://repository.ugm.ac.id/25988/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8996 |
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| Institution: | Universitas Gadjah Mada |