OECD: Facing the challenges of electronic commerce (direct taxation)

• Autores: Perla Gyöngyi Végh
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 4, 2001, págs. 155-162
• Idioma: inglés
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• Resumen

  • In February 2001 the OECD published a comprehensive set of reports and technical papers concerning the tax aspects of electronic commerce. Examines the reports dealing with direct taxation.