University Of Zambia Online Public Access Catalogue
International direct taxation of e‐commerce: Developing a new conceptual model from marketing principles.
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BookPublisher: Emeralds. ISSN: 0967-5426.Subject(s): Online resources: Click here to access online Summary: 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.
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Electronic Resource
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Main Library Periodicals | https://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html. (Browse shelf) | https://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html | Available |
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.
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