International taxation of electronic commerce, 2d ed.

9041125108

International taxation of electronic commerce, 2d ed.

Westin, Richard A.

Kluwer Law International

2007

787 pages

$294.00

Hardcover

K4487

Given the incredible rise in technology and the rapidity at

which it changes, legislators and the judiciary are hard-pressed to make sense of taxation for components, systems or software. Add to this dilemma the wide-open nature of the Internet, with its international commerce and underground nature, and it is no wonder policy makers are having difficulties keeping up. Expert practitioner Westin has gathered the most up-to-date material extant and delivers it in a well-organized and accessible fashion, addressing the US tax rules applicable to electronic commerce, US sales taxes as well as income taxes and federal excise taxes, VATs and electronic commerce, income taxation on "outbound" electronic commerce, the tax character of electronic commerce payments, inbound commerce, VAT withholding, tax havens, civil and criminal investigatory powers, and actions of particular countries.

([c]20082005 Book News, Inc., Portland, OR)

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