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Tariffs, Taxes and Electronic Commerce

Revenue Implications for Developing Countries

  • Author: UNCTAD
  • Publication date: January 2001
  • Page count: 64
  • Language(s) in this book: English
  • Sales number: 00.II.D.36

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About the product

The most debated topic in electronic commerce today is whether and how to collect tariffs and taxes on cross-border electronic commerce. No national or international legislation has been put in place. This paper takes a closer look at this debate and emphasizes the consequences for developing countries, largely left out of the discussions on e-commerce taxation.