You are not logged in.
Openly accessible

Interaction between tax treaties and e-commerce re-examined

Tadmore, Niv. 2003, Interaction between tax treaties and e-commerce re-examined, D.Juridical Sc. thesis, School of Law, Deakin University.

Attached Files
Name Description MIMEType Size Downloads
tadmore-interactionbetween-2003.pdf Connect to Thesis application/pdf 1.52MB 1132

Title Interaction between tax treaties and e-commerce re-examined
Author Tadmore, Niv.
Institution Deakin University
School School of Law
Faculty Faculty of Business and Law
Degree name D.Juridical Sc.
Date submitted 2003
Keyword(s) Electronic commerce - Taxation
Double taxation - Treaties
Summary Examines the interrelations between e-commerce and tax treaties. Concludes that treaties should be reformed in a limited way to deal with e-commerce. Under the reform proposed, contracting states equally share e-commerce revenue, the distinction between business profits and royalties is eliminated, and a low withholding tax, collected by businesses and financial institutions, is imposed at source.
Language eng
Description of original ii, 187 leaves ; 30 cm.
Dewey Decimal Classification 343.0526
Persistent URL http://hdl.handle.net/10536/DRO/DU:30023183

Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.

Versions
Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 0 times in TR Web of Science
Scopus Citation Count Cited 0 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 339 Abstract Views, 1177 File Downloads  -  Detailed Statistics
Created: Fri, 12 Feb 2010, 07:28:03 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.