E-Commerce Tax Policy in Australia, Canada and the United States

(2000) Vol. 6, No.2 University of New South Wales Law Journal Forum 40-48

17 Pages Posted: 5 Jul 2012 Last revised: 30 Oct 2013

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Date Written: July 3, 2012

Abstract

This article provides a brief overview of the major international tax problems created by e-commerce and the policy position of Australia, Canada, the United States, and the OECD. The discussion is limited to income tax issues. Although e-commerce also raises challenges for consumption tax, this issue is beyond the scope of this article.

Keywords: e-commerce, tax, polocy, problems, issues, OECD

JEL Classification: K34, M21

Suggested Citation

Li, Jinyan, E-Commerce Tax Policy in Australia, Canada and the United States (July 3, 2012). (2000) Vol. 6, No.2 University of New South Wales Law Journal Forum 40-48, Available at SSRN: https://ssrn.com/abstract=2099044

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

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