International Taxation of Electronic Commerce

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

1997

Abstract

This article submits proposals for taxing the digital economy on the basis of the benefits and single tax principles.

Comments

Originally published in Tax Law Review.

Recommended Citation

Avi-Yonah, Reuven S. "International Taxation of Electronic Commerce." Tax Law Review 52, no. 3 (1997): 507-555.