E-Commerce and Source-Based Income Taxation

E-Commerce and Source-Based Income Taxation
The advent of electronic commerce has caused many to question the continued viability of source-based taxation.

Why this book? 

This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment. However, the thesis also argues that the way in which the source of income is defined needs to be reconceptualized because the application of source-based taxation under traditional principles may be rendered problematic in light of certain characteristics of electronic commerce that are significant from a tax perspective.


Sample excerpt, including table of contents

This book is part of the IBFD Doctoral Series

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