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 1.58MB 1314 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 Free to Read? Yes Persistent URL http://hdl.handle.net/10536/DRO/DU:30023183 Document type: Thesis Collections: Faculty of Business and Law Law Higher degree theses (Open Access) Open Access Collection   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 Fri, 12 Feb 2010, 07:28:03 EST Thu, 27 Jan 2011, 11:00:16 EST Thu, 27 Jan 2011, 11:01:42 EST Tue, 05 Dec 2017, 09:08:21 EST Mon, 13 Aug 2018, 15:44:18 EST Mon, 13 Aug 2018, 15:45:20 EST Fri, 07 Sep 2018, 19:16:41 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 443 Abstract Views, 1360 File Downloads  -  Detailed Statistics Created: Fri, 12 Feb 2010, 07:28:03 EST