E-Commerce and Tax – An Australian Perspective

Journal
Box, J.
Australia
Asia-Pacific Tax Bulletin 2014 (Volume 20), No. 3
PriceUSD 45

E-commerce has seen a tremendous growth in the last 15 years and provides unique challenges to tax authorities today. The author outlines the challenges thrown up by e-commerce including the various businesses and services affected before going into the key tax issues and how tax authorities may deal with these issues.