Electronic Commerce and Indirect Taxation

Article English OPEN
Watanabe, Satoshi;

This paper considers the reason why indirect tax issues arise in the context of electronic commerce and discusses relevant issues. To do so, the paper presents a simple framework to understand and examine these issues in the international context. It also identifies com... View more
Share - Bookmark

  • Download from
    JAIRO via JAIRO (Article, 2001)
  • Cite this publication