Cross-border Consumption Taxation of Digital Supplies
Download or Read eBook Cross-border Consumption Taxation of Digital Supplies PDF written by Pernilla Rendahl and published by IBFD. This book was released on 2009 with total page 461 pages. Available in PDF, EPUB and Kindle.
| Author | : Pernilla Rendahl |
| Publisher | : IBFD |
| Total Pages | : 461 |
| Release | : 2009 |
| ISBN-10 | : 9789087220624 |
| ISBN-13 | : 9087220626 |
| Rating | : 4/5 (24 Downloads) |
Book Synopsis Cross-border Consumption Taxation of Digital Supplies by : Pernilla Rendahl
Book excerpt: This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.
