Taxation Issues in a World of Electronic Commerce
نویسندگان
چکیده
Tax administrators face greater difficulties in enforcing tax laws and maintaining their community's legitimate revenue base when dealing with international rather than domestic transactions, particularly when dealing with a jurisdiction that combines tax haven status with bank secrecy. Increasingly, tax haven regimes with bank secrecy laws in place are accessible to almost anyone with a modem and a computer. (emphasis added)
منابع مشابه
To Tax or Not to Tax? the Case of Electronic Commerce
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