文章基本信息

标题：E‐Commerce Tax: How The Taxman Brought Geography To The ‘Borderless’ Internet
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作者：Svantesson, Dan Jerker B.
期刊名称：Revenue Law Journal
印刷版ISSN：1034-7747
电子版ISSN：2202-4859
出版年度：2007
卷号：17
期号：1
页码：11
出版社：Bond University
摘要：Website operators engaged in cross-border e-commerce need to know the geographical location of those who visit their websites in order to comply with some current tax schemes. The literature discussing the technical feasibility of gaining such knowledge has so far largely overlooked the availability of so-called geo-identification. Against that background, this article examines the extent to which website operators engaged in crossborder e-commerce can rely on geo-identification as a means of ensuring compliance with tax law.