Facing the challenges of electronic commerce (direct taxation)

Journal
Végh, P.G.
OECD
European Taxation 2001 (Volume 41), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In February 2001 the OECD published a comprehensive set of reports and technical papers concerning the tax aspects of electronic commerce. Examines the reports dealing with direct taxation.