International taxation of electronic commerce / by Richard A. Westin.
2000
JX5505 W52 2000 (Map It)
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Items
Details
Author
Title
International taxation of electronic commerce / by Richard A. Westin.
Published
The Hague ; Boston : Kluwer Law International, [2000]
Copyright
©2000
Call Number
JX5505 W52 2000
ISBN
9041188584
Description
xxx, 776 pages ; 25 cm
System Control No.
(OCoLC)45102931
Note
Includes index.
Record Appears in
Table of Contents
Ch. 1
Introduction and Background
Ch. 2
United States Domestic Tax Rules Applicable to Electronic Commerce
Ch. 3
State Sales and Income Taxes and Federal Excise Taxes
Ch. 4
VAT and Electronic Commerce
Ch. 5
U.S. Income Taxation of "Outbound" E-Commerce
Ch. 6
The Tax Character of E-Commerce Payments
Ch. 7
United States Taxation of Inbound Electronic Commerce
Ch. 8
Value Added and Withholding Tax Rates on Dividends, Interest and Royalties
Ch. 9
The Emergence of "Tax Havens" to Facilitate Electronic Commerce
Ch. 10
Attacking Tax Havens: Survey of the Foreign Base Company and Other Anti-Deferral Rules
Ch. 11
International Civil and Criminal Investigatory Powers
Ch. 12
Actions of Particular Countries
Ch. 13
Institutional Thinking: United States, Australia, OECD, WTO, and European Union
Ch. 14
Predictions
Ch. 15
Canadian Taxation of Electronic Commerce
Ch. 16
Irish Taxation of E-Commerce
Ch. 17
Netherlands Taxation of Electronic Commerce
Bk. App. A
IRS Audit Guide
Bk. App. B
OECD Model Draft Treaty (1963)
Bk. App. C
IRS Forms
Index