Cross-border Consumption Taxation of Digital Supplies : a Comparative Study of Double Taxation and Unintentional Non-taxation of B2C-commerce

Download or read book Cross-border Consumption Taxation of Digital Supplies : a Comparative Study of Double Taxation and Unintentional Non-taxation of B2C-commerce written by P. Rendahl and published by . This book was released on 2009 with total page 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.