In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in "electronic cash" for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce, covering a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses, as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, "Global Perspectives in E-Commerce Taxation Law" will appeal to scholars worldwide.

在其最先进的形式中，电子商务允许身份不明的购买者以“电子现金”的形式向名不见经传的供应商支付产品费用，这些产品通常是商品、服务和许可证合为一体的。本书考虑了电子商务发展对国内和国际税收体系的影响，涵盖了各种各样的活动，从讨论直接税和间接税的原则，到解释企业实施和使用电子商务，以及现行税收原则在这一领域的应用。“电子商务税法的全球视角”关注的是围绕电子商务扩张的更广泛问题，关注的是国际上在这一领域出现的问题，这将吸引世界范围内的学者。