International trends: Sales, use and consumption taxation of e-commerce

How does traditional taxation principles are applied to e-commerce transactions, particularly B2B and B2C? This article status the different points of view and trends in the United Status and the European Union as an answer to that question and how taxation principles are being interpreted and its l...

Full description

Saved in:
Bibliographic Details
Main Author: Laguna, Francisco A.
Format: Article
Published: Universidad Externado de Colombia 2002
Online Access:
Source:Revista e-mercatoria, ISSN 1692-3960, null 1, Nº. 1, 2002, pags. 35-49
Tags: Add Tag
No Tags: Be the first to tag this record