Electronic Commerce and Indirect Taxation

Article English OPEN
Watanabe, Satoshi;
  • Publisher: 岩波書店
  • Journal: 経済研究,volume 52,issue 1,pages40-51 (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
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