New limits of tax law in the light of e-commerce taxation

Author:

Juchniewicz E.1ORCID

Affiliation:

1. University of Gdansk

Publisher

Dostoevsky Omsk State University

Reference56 articles.

1. Fuest, Clemens and Huber, Bernd and Mintz, Jack, Capital Mobility and Tax Competition: A Survey. Founda-tions and Trends in Microeconomics, Vol. 1, No. 1, pp. 1-62, 2005. Available at SSRN: http://ssrn.com/ab-stract=415042.

2. Kirsch, Michael S., The Role of Physical Presence in the Taxation of Cross-Border Personal Services (2010). Boston College Law Review, Vol. 51; Notre Dame Legal Studies Paper No. 09-47. Available at SSRN: http://ssrn.com/ abstract=1526998.

3. Bloomfield, Robert J., Worlds for Study: Invitation - Virtual Worlds for Studying Real-World Business (and Law, and Politics, and Sociology, and....) (May 25, 2007). Available at SSRN: http://ssrn.com/abstract=988984 or http://dx.doi.org/10.2139/ssrn.988984.

4. Grinberg, Reuben, Bitcoin: An Innovative Alternative Digital Currency (December 9, 2011). Hastings Science & Technology Law Journal, Vol. 4, p.160. Available at SSRN: http://ssrn.com/abstract=1817857 [last visit: 26.06.2016].

5. Plassaras, Nicholas, Regulating Digital Currencies: Bringing Bitcoin within the Reach of the IMF (April 7, 2013). Chicago Journal of International Law, 14 Chi J Intl L (2013) Forthcoming. Available at SSRN: http://ssrn.com/abstract=2248419.

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