Electronic Commerce and International Taxation

This is the most detailed work on the subject. It provides a detailed analysis of the various policy alternatives with respect to electonic commerce and taxation.

This new book, which focuses solely on the international tax aspects of e-commerce, provides a good, broad view of this difficult and fast-changing area. This new book looks at the rules of many countries as they relate to the cross-border taxation of e-commerce.The importance of this book is as a survey of the various rules and rulings in a number of countries that impact e-commerce. The book does not attempt to be an exhaustive reference to the rules of any country in particular. Instead, it uses rulings in various countries as a way of illustrating the direction of and the differences between laws of various countries that may influence e-commerce. This approach is important because current laws will change rapidly. A survey of different approaches provides readers with an indication of the course rule making may take in the future.The book has an excellent section on VAT and e-commerce. For U.S. readers, the book may be worth buying for this information alone, since VAT will become increasingly important to U.S. vendors engaged in sales into VAT countries.The book concludes with a long section on tax policy. This section is a good survey of different approaches, and is helpful in thinking about the way things may go in the future.