International Direct Taxation and E-Commerce: A Catalyst for Reform?

Basu, S orcid.org/0000-0001-5863-854X (2017) International Direct Taxation and E-Commerce: A Catalyst for Reform? NUJS Law Review, 10 (1). pp. 19-48. ISSN 0975-0029

Abstract

Metadata

Authors/Creators:
Copyright, Publisher and Additional Information: NUJS Law Review © 2017
Keywords: E-commerce taxation; International Taxation; Direct Taxation; E-commerce; Regulation; Tax evasion
Dates:
  • Published: 17 March 2017
  • Accepted: 1 March 2017
  • Published (online): 17 March 2017
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 02 Jun 2017 11:48
Last Modified: 05 Oct 2017 16:16
Published Version: http://nujslawreview.org/wp-content/uploads/2017/0...
Status: Published
Publisher: National University of Juridical Sciences, Kolkata

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