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E-commerce and international taxation: a preliminary analysis

Frecknall Hughes, Jane and Glaister, Keith W (2003). E-commerce and international taxation: a preliminary analysis. In: Lymer, Andy and Salter, David eds. Contemporary issues in taxation research. Aldershot, U.K.: Ashgate Publishers, pp. 89–105.

URL: http://www.ashgate.com/isbn/9780754631422
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Abstract

About the book:
This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation.

The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.

Item Type: Book Chapter
Copyright Holders: 2003 The Authors
ISBN: 0-7546-3142-7, 978-0-7546-3142-2
Academic Unit/Department: Open University Business School
Item ID: 25068
Depositing User: Catherine Playle
Date Deposited: 22 Mar 2011 16:28
Last Modified: 22 Oct 2012 10:16
URI: http://oro.open.ac.uk/id/eprint/25068
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