Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/17669
Autoria: Teixeira, I. L.
Paiva, I. S.
Editor: Pedro Isaias, Luísa Cagica Carvalho
Data: 2018
Título próprio: Electronic commerce and actual problems of taxation: the key underlying issues
Paginação: 72 - 90
ISBN: 9781522528272
DOI (Digital Object Identifier): 10.4018/978-1-5225-2826-5.ch004
Resumo: This chapter examines the problems related to the international taxation of electronic commerce and identifies the alternative solutions that have been adopted in the current fiscal framework. The results obtained demonstrate the proposed models of e-commerce taxation based on existing international legislation, notably origin-based taxation, tax withheld at source and technology based solutions. This study argues that any legislative change should be implemented by a number of countries or through international efforts to harmonize practices, and sets out the future directions in the taxation of e-commerce. This chapter contributes to the scientific knowledge to accounting and tax research on the taxation of e-commerce.
Arbitragem científica: yes
Acesso: Acesso Embargado
Aparece nas coleções:BRU-CLI - Capítulos de livros internacionais

Ficheiros deste registo:
Ficheiro Descrição TamanhoFormato 
Electronic-Commerce-and-Actual-Problems-of-Taxation--The-Key-Underlying-Issues.pdf
  Restricted Access
Versão Editora252,06 kBAdobe PDFVer/Abrir Request a copy


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpaceOrkut
Formato BibTex mendeley Endnote Logotipo do DeGóis Logotipo do Orcid 

Todos os registos no repositório estão protegidos por leis de copyright, com todos os direitos reservados.