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VAT in the digital era : unilateral and multilateral options for reform /

VAT in the digital era : unilateral and multilateral options for reform / edited by Yan Xu. - First edition. - 1 online resource : illustrations. - Oxford scholarship online . - Oxford scholarship online. .

This edition also issued in print: 2023.

Includes bibliographical references and index.

'VAT in the Digital Era' brings together leading scholars and practitioners in the fields of VAT and international taxation to explore possible unilateral and multilateral approaches for the creation of an internationally coordinated framework on VAT on cross-border digital supplies.

Specialized.

9780191995057 No price

10.1093/oso/9780198888307.001.0001 doi


Value-added tax--Law and legislation.
Electronic commerce--Taxation--Law and legislation.
Internet industry--Taxation--Law and legislation.
Double taxation.

K4573 / .V3 2023

343.055

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