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Book Description

4 Jan 2011
Written in a lucid and readable style, E-commerce and International Taxation; Legal Problems affecting the taxation of Online transactions is rich in information and discussion about problems and challenges that are experienced during this transition period from brick and mortar commerce to electronic commerce, one of them being how and through which means an online transaction can be taxed taking into account that parties are living in different jurisdiction with differing legal systems. Again the existing laws are based more on brick and mortar commerce than e-commerce. The existing ideas of permanent establishment, residence and source are almost loosing their meaning when it comes to online transacting. Goods do not necessarily deliver through physical borders but abstract one.The book will prove very useful to the reader and lay a foundation for further discussion.

Product details

  • Paperback: 96 pages
  • Publisher: LAP Lambert Academic Publishing (4 Jan 2011)
  • Language: English
  • ISBN-10: 3843383987
  • ISBN-13: 978-3843383981
  • Product Dimensions: 0.6 x 22.6 x 15 cm
  • Amazon Bestsellers Rank: 4,722,771 in Books (See Top 100 in Books)

Product Description

About the Author

Mr. Augustus Fungo is a young energetic graduate of Master of Law in International Trade (LLM-ITL) at the University of Essex. He also holds a Bachelor of Law (LLB(Hons) from the University of Dar es Salaam. Mr. Fungo is an Assistant Lecturer in Law at the Institute of Finanace Management (IFM) and an advocate of the High Court

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