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008			250410b ||||| |||| 00| 0 eng d
022			_a0967-5426
040			_cLCC
050			_ahttps://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html.
245			_aInternational direct taxation of e‐commerce: Developing a new conceptual model from marketing principles.
260			_bEmeralds.
310			_ayearly.
362			_aVol. 6 No. 1, 2000.
520			_aThe 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			_2international taxation.
856			_ahttps://www.emerald.com/insight/content/doi/10.1108/96754260080001023/full/html.
942			_2lcc _cE-RESOURCE