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International direct taxation of e‐commerce: Developing a new conceptual model from marketing principles. (Record no. 214555)

000 -LEADER
fixed length control field 01242nam a22001937a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250410101814.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250410b ||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 0967-5426
040 ## - CATALOGING SOURCE
Transcribing agency LCC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number https://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html.
245 ## - TITLE STATEMENT
Title International direct taxation of e‐commerce: Developing a new conceptual model from marketing principles.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Emeralds.
310 ## - CURRENT PUBLICATION FREQUENCY
Current publication frequency yearly.
362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION
Dates of publication and/or sequential designation Vol. 6 No. 1, 2000.
520 ## - SUMMARY, ETC.
Summary, etc. The OECD is currently grappling with the problem posed by the rapid growth of e‐commerce, which undermines existing international taxation principles of source residency and permanent establishment. Although the OECD is examining the problem, its solutions to date fall short of suggesting significant changes to the basis of international taxation. It is argued in this paper that the existing conceptual basis of international taxation is inadequate to cope with the challenges presented by e‐commerce, and that new conceptual approaches are needed urgently.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Source of heading or term international taxation.
856 ## - ELECTRONIC LOCATION AND ACCESS
Host name https://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Electronic Resource
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Date last seen Uniform Resource Identifier Price effective from Koha item type
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Main Library Main Library Periodicals 2025-04-10 https://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html. 2025-04-10 <a href="https://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html">https://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html</a> 2025-04-10 Electronic Resource