Cross-border Consumption Taxation of Digital Supplies

Cross-border Consumption Taxation of Digital Supplies
Author :
Publisher : IBFD
Total Pages : 461
Release :
ISBN-10 : 9789087220624
ISBN-13 : 9087220626
Rating : 4/5 (626 Downloads)

Book Synopsis Cross-border Consumption Taxation of Digital Supplies by : Pernilla Rendahl

Download or read book Cross-border Consumption Taxation of Digital Supplies written by Pernilla Rendahl and published by IBFD. This book was released on 2009 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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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