Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/123692| Title: | International taxation of income derived from electronic commerce : current problems and possible solutions |
| Authors: | Pastukhov, Oleksandr |
| Keywords: | Electronic commerce -- Taxation Taxation -- Law and legislation Conflict of laws -- Taxation Double taxation |
| Issue Date: | 2006 |
| Publisher: | Boston University, School of Law. Journal of Tax Law |
| Citation: | Pastukhov, O. (2006). International Taxation of Income Derived from Electronic Commerce: Current Problems and Possible Solutions. Boston University Journal of Science & Technology Law, 12, 310-339. |
| Abstract: | The advance of information technology has dramatically changed the landscape of commerce. Computers interconnected via intranets and the Internet allow businesses that once were limited to local operations to reach out to customers all over the world and tap into an almost unlimited revenue potential. Recent studies predict that online retail sales in the U.S. alone will reach $230 billion by 2008, up from overall sales of $22 billion in 1998. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/123692 |
| Appears in Collections: | Scholarly Works - FacLawEC |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| International_taxation_of_income_derived_from_electronic_commerce_current_problems_and_possible_solutions_2006.pdf Restricted Access | 1.77 MB | Adobe PDF | View/Open Request a copy |
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