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...
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| Format: | Article |
| Language: | Spanish |
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Universidad Externado de Colombia
2002
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=3628691 |
| Source: | Revista e-mercatoria, ISSN 1692-3960, null 1, Nº. 1, 2002, pags. 35-49 |
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