Browse Hierarchy CCDM029: Taxation and Electronic Commerce

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The growth of e-commerce has made it an important driver of national economies. However, it has presented such challenges for nations and states as the tax presence of virtual entities and their jurisdiction to tax online transactions, under the existing bilateral tax treaties and national laws governing taxation. This module examines these issues with a focus on both direct and indirect taxation, as well as the international legal framework that is being developed to address such issues.

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