| 25044 |
Creator |
0502cac0b983e42a813b50538efeaaa5 |
| 25044 |
Creator |
ext-56f09d53e124b9b2a0b7781f92be49e7 |
| 25044 |
Date |
2001-12 |
| 25044 |
Is Part Of |
repository |
| 25044 |
Is Part Of |
p02632373 |
| 25044 |
abstract |
This paper examines the concept of the electronic commerce company (e-company) from
a tax strategy perspective. E-company development is examined alongside traditional
models of company growth and global expansion. The e-company is potentially multinational
from genesis, operating without geographical constraints or even a physical presence.
When transactions are grounded in different tax jurisdictions, however, this business
form conflicts with regulations designed to deal with other forms of business. The
paper considers whether this conflict can be resolved by integrating tax strategy
more fully into e-company business operations to ensure conformity with existing tax
regulations, or whether the new form needs new regulations. |
| 25044 |
authorList |
authors |
| 25044 |
issue |
6 |
| 25044 |
status |
peerReviewed |
| 25044 |
volume |
19 |
| 25044 |
type |
AcademicArticle |
| 25044 |
type |
Article |
| 25044 |
label |
Frecknall Hughes, Jane and Glaister, Keith (2001). Electronic commerce and international
taxation: a square peg in a round hole? European Management Journal, 19(6) pp. 651–658.
|
| 25044 |
label |
Frecknall Hughes, Jane and Glaister, Keith (2001). Electronic commerce and international
taxation: a square peg in a round hole? European Management Journal, 19(6) pp. 651–658. |
| 25044 |
Title |
Electronic commerce and international taxation: a square peg in a round hole? |
| 25044 |
in dataset |
oro |