Citation: UNSPECIFIED.
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This article sets the general context for the taxation of e-commerce transactions in the modern global environment. It then explains the principles of desirable taxation systems, and considers how these relate to the development and taxation of e-commerce.
| Item Type: | Journal article |
|---|---|
| Uncontrolled Keywords: | tax, e-commerce, revenue loss |
| Subjects: | K Law > K Law (General) |
| Divisions: | Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration |
| Depositing User: | Clinton Alley |
| Date Deposited: | 10 Dec 2014 23:27 |
| Last Modified: | 21 Jul 2023 03:28 |
| URI: | http://researcharchive.wintec.ac.nz/id/eprint/3519 |
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