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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Main Author:	Perpustakaan UGM, i-lib
Format:	Article NonPeerReviewed
Published:	[Yogyakarta] : Universitas Gadjah Mada 2006
Subjects:	Jurnal i-lib UGM
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

id	id-ugm-repo.25988
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spelling	id-ugm-repo.259882014-06-18T00:25:46Z https://repository.ugm.ac.id/25988/ The Impact of e-Commerce on Cross-border Taxation Perpustakaan UGM, i-lib Jurnal i-lib UGM 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 taxpayers at international level. The OECD (Organization for Economic Cooperation and Development) sources will be used to discuss those problems. Keywords: electronic commerce. taxation. the OECD [Yogyakarta] : Universitas Gadjah Mada 2006 Article NonPeerReviewed Perpustakaan UGM, i-lib (2006) The Impact of e-Commerce on Cross-border Taxation. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8996
institution	Universitas Gadjah Mada
building	UGM Library
country	Indonesia
collection	Repository Civitas UGM
topic	Jurnal i-lib UGM
spellingShingle	Jurnal i-lib UGM Perpustakaan UGM, i-lib The Impact of e-Commerce on Cross-border Taxation
description	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 taxpayers at international level. The OECD (Organization for Economic Cooperation and Development) sources will be used to discuss those problems. Keywords: electronic commerce. taxation. the OECD
format	Article NonPeerReviewed
author	Perpustakaan UGM, i-lib
author_facet	Perpustakaan UGM, i-lib
author_sort	Perpustakaan UGM, i-lib
title	The Impact of e-Commerce on Cross-border Taxation
title_short	The Impact of e-Commerce on Cross-border Taxation
title_full	The Impact of e-Commerce on Cross-border Taxation
title_fullStr	The Impact of e-Commerce on Cross-border Taxation
title_full_unstemmed	The Impact of e-Commerce on Cross-border Taxation
title_sort	impact of e-commerce on cross-border taxation
publisher	[Yogyakarta] : Universitas Gadjah Mada
publishDate	2006
url	https://repository.ugm.ac.id/25988/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=8996
_version_	1681218688922943488

The Impact of e-Commerce on Cross-border Taxation

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