The impacts and challenges of electronic commerce on taxation
This paper seeks to discuss the impact and challenges for tax authorities toward electronic commerce (e-commerce) activities.The discussions also highlight the draft issued by OECD in regards to tax challenge of the digital economy.The rapid growth of e-commerce adds value to company in term of cost...
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| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/17517/1/03_ICoEC2015%201-6.pdf http://repo.uum.edu.my/17517/ http://icoec.my/index.php/proceedings/5-icoec-2015-proceedings/86-the-impacts-and-challenges-of-electronic-commerce-on-taxation |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |