The impacts and challenges of electronic commerce on taxation

This paper seeks to discuss the impact and challenges for tax authorities toward electronic commerce (e-commerce) activities.The discussions also highlight the draft issued by OECD in regards to tax challenge of the digital economy.The rapid growth of e-commerce adds value to company in term of cost...

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Bibliographic Details
Main Authors: Zainal, Nora Fauzana, Mat Udin, Noraza
Format: Conference or Workshop Item
Published: 2015
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