The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
This paper is directed at analysing the theoretical foundations and rationale for source-based taxation and argues that these principles remain valid despite changes brought about by globalisation, including the increased incidence of transactions that occur via electronic commerce. The analysis in...
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| Format: | Journal Article |
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Taxation Institute of Australia
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/25597 |