A Comparison of United States and European Union Taxation of E-Commerce.
Transactional taxes are an important source of revenue for government operations. The growth of borderless e-commerce, and digitally delivered goods and services, has created confusion about the e-vendor’s obligation to collect and remit transactional taxes extra-jurisdictionally, resulting in a pot...
Main Authors: | , , , |
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Format: | |
Language: | English |
Published: |
2006
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Online Access: | http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:178578 |