International Taxation of E-Commerce: Persistent Problems and Possible Developments

Taxation of E-Commerce: Persistent Problems and Recent Developments

Direct Taxation and E-Commerce: Possibility and Desirability

E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is deliv...

Brazil in the Age of Electronic Commerce

E-commerce is growing rapidly in Brazil, led by informationintensive and transaction-intensive sectors such as finance, manufacturing, and retail/wholesale. However, Brazil’s highly uneven income distribution is a major barrier for B2C diffusion. Government policies have emphasized promotional or enabling initiatives such as e-procurement, tax filings, and providing Internet access to social in...

The Legal Issues of Electronic Contracts in Australia

The internet has transformed the manner of conducting commercial transactions and has created regulatory gaps. These regulatory gaps may impact the effective development of electronic commerce. Attempts are being made to regulate electronic contracts both at the national and international level. The present research analyses these attempts, in particular the Electronic Transaction Legislation ...

Feasibility of Electronic Commerce at Cooperative in Gilan Province to Select an Appropriate E-Commerce Model by Using Fuzzy Analysis Network Process

Electronic commerce as one of the most important of Innovation aspects in the process of doing business is used by many organizations and companies in the world. Cooperatives as the main part of the country's economy have fundamental role in improving and promoting of economic. Therefore, innovation methods and tools, new processes and perform business tasks such as e-commerce will play an i...