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    Cross-border Consumption Taxation of Digital Supplies

    Yayınevi : IBFD
    ISBN :9789087220624
    Sayfa Sayısı :436
    Baskı Sayısı :1
    Basım Yılı :2009
    3560,00 ₺

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    Tahmini Kargoya Veriliş Zamanı: Stoktan Teslim

    Cross-border Consumption Taxation of Digital Supplies

    This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.

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    Cross-border Consumption Taxation of Digital Supplies

    This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.

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