Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach-Reference-Cited by-同舟云学术

Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach

Published:2000-07 Issue:4 Volume:35 Page:155-161
ISSN:0020-5346
Container-title:Intereconomics
language:en
Short-container-title:Intereconomics

Author:

Bleuel Jens,Stewen Marcus

Publisher

Springer Science and Business Media LLC

Subject

Economics, Econometrics and Finance (miscellaneous),Business, Management and Accounting (miscellaneous)

Link

http://link.springer.com/content/pdf/10.1007/BF02930256.pdf

Reference26 articles.

1. For a general criticism of taxation of turnover on the Internet see Jens Bleuel, Marcus Stewen: Grundlegende Probleme einer Besteuerung von Internet-Transaktionen, in: Wirtschaftsdienst, No. 2, 1998, pp. 104–110.

2. Stefan Afhueppe, Konrad Handschuh, Thomas Kuhn: Big Brother. Die Europäische Kommission will künftig den Handel im Internet kontrolleren, in: Wirtschaftswoche, No. 24, 8. 6. 2000, p. 20.

3. “Eichel gegen steuerliche Bevorzugung des E-Commerce”, in: Handelsblatt, 15. 6. 2000, p. 6.

4. Joachim Hoenig: Streit um Besteuerung von E-Commerce, in: Handelsblatt, 1. 3. 2000, p. 3.

5. German Federal Ministry of Economics and Technology, in: Tagesnachrichten, No. 11007, 14. 6. 2000, Berlin, p. 1.

Cited by 5 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. VAT and the internet: the application of consumption taxes to e‐commerce transactions;Information & Communications Technology Law;2004-06

2. Electronic Commerce and Development: Fiscal Implications of Digitized Goods Trading;World Development;2002-07

3. Multilateral and European Responses to E-Commerce;SSRN Electronic Journal;2002

4. E-Commerce and the Multilateral Framework;SSRN Electronic Journal;2002

5. The New Economy and the International Regulatory Framework;SSRN Electronic Journal;2001