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World Journal of VAT/GST Law Volume 3, 2014 - Issue 1
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Book Reviews

Taxing Global Digital Commerce by Arthur Cockfield, Walter Hellerstein, Rebecca Millar and Christophe Waerzeggers

Pernilla Rendahl Senior lecturer, School of Business, Economics and Law, Gothenburg University
Pages 65-69 | Published online: 07 May 2015

  • Björn Westberg, Cross-Border Taxation of Electronic Commerce (IBFD, 2002).
  • Cristina Trenta, ‘VAT in Peer-to-Peer Content Distribution: Towards a Tax Proposal for Decentralized Networks', JIBS Dissertation Series no 090, 2013.
  • See COM(2012) 763 final, p 12.

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