International: Income taxation of electronic commerce and other cross-border business coordinated by the OECD also involves the European Community

• Autores: Luc Hinnekens
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 9, 2001, págs. 299-306
• Idioma: inglés
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• Resumen

  • The role that the European Union may be called upon to play in facing the taxation challenges posed by electronic commerce is discussed.