Publisher's Synopsis
E-commerce - the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace - has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown too. This text includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime.
