Pauline Downer

Memorial University of Newfoundland

Associate Professor

St. John's, Newfoundland A1B 3X5

Canada

http://www.busi.mun.ca/pdowner/

SCHOLARLY PAPERS

2

DOWNLOADS

431

CITATIONS

0

Scholarly Papers (2)

1.

E-Commerce and Tax Planning: Canadian Experiences

Canadian Accounting Perspectives, Vol. 3, No. 2, Fall 2004
Number of pages: 48 Posted: 05 Nov 2004
University of Lethbridge - Faculty of Management, Memorial University of Newfoundland, University of Waterloo - School of Accounting and Finance and Memorial University of Newfoundland (MNU) - Faculty of Business Administration
Downloads 431 (65,603)

Abstract:

Loading...

Electronic commerce, income tax planning, Canada, small business

2.

Taxation of Electronic Commerce (E-Comm): Examination of Canadian Government Tax Policies and Directives Application of Adam Smith's Canons of Taxation

Journal of Financial Management and Analysis, Vol. 29(1), June 2016
Posted: 26 Oct 2016
Pauline Downer
Memorial University of Newfoundland

Abstract:

Loading...

Tax Policy; E-Commerce; Permanent Establishment