E-business taxation - an evolving policy exercise

Journal
Lejeune, I.; Boutellis, O.; Joostens, M.
International VAT Monitor 2001 (Volume 12), No. 1
PriceUSD 45

A panel of experts summarizes the latest VAT and other indirect tax developments related to e-business in the European Union, the USA and the Asia-Pacific area and analyses the future perspectives of the indirect taxation of on-line business.