E-Commerce: Goods Warehousing and Tax Avoidance

Australian consumers are increasingly purchasing goods from other countries, especially through on-line platforms such as eBay. It is anticipated that global ecommerce sales will reach US$4.5 trillion by 2021 with Australia being in the top ten countries to engage in this form of trade. On-line plat...

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Bibliographic Details
Main Authors: Pearce, Prafula, Pinto, Dale
Format: Conference Paper
Published: 2018
Online Access:http://www.alta.edu.au/page-18095
http://hdl.handle.net/20.500.11937/75052