Electronic Commerce and Indirect Taxation

Article English OPEN
Watanabe, Satoshi (2001)
  • Publisher: 岩波書店
  • Journal: 経済研究, volume 52, issue 1, pages 40-51 (issn: 0022-9733)

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