One of the big challenges with electronic commerce: Accounting for taxation

Dimitris N. Chorafas

Chapter 7 in The internet supply chain, 2001, pp 151-174 from Palgrave Macmillan

Abstract: Abstract Globalisation poses major problems and nowhere is this more evident than in the interface between legislation and taxation. The taxation challenge is not new, but it has been augmented because of crossborder networking. Crossborder transfer of money, information, knowledge, engineering specifications, logistics models, sales data and other elements is seamless to tax authorities, and there is no way of changing this short of instituting a police state.

Keywords: Equity Capital; Real Estate Investment Trust; Sales Taxis; Internet Banking; Internal Revenue Service (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-50897-2_7

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DOI: 10.1057/9780230508972_7

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