About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

17 J. Tax Prac. & Proc. 17 (2015-2016)
Taxation and Today's Digital Economy

handle is hein.journals/jtaxpp17 and id is 85 raw text is: 













                                      DigtaL EConomy








                                   with1 an emflphasis on reeont activities of- the







                                   di gitaI goods and srie;and: (3                         tansatng







                                      faecaln n    botrhaundertanIng he t eooyadmo,    a  ulsapy

                                    d.change,.of.co.irse continues.
                                      merging.......n..e......)....wi..h idgrowthofnternet.ac.ivit part







                                      engge in   a sevc buins whr sh ha nee see th hudrd of customer
                                    he V servesL with eve  hing ha 1dled onhne PO siby  roughma third-par  broker

                                    using a ophisti~~catd bsi  te
                                    Th isf arItle begin wnh a brief oview of the digita economy with an emphasis

                                    oni i  receniActl tes of theiOFiiDiianiinternationalorgiiiiationiworkiniitoiaddress
    TENEENcrosbodertaxisuespresentedbyodaydigitb                                   od     T
          K~<3~3Ii~<i~en addre. e three              p ct: o - tod y - digit economy with ... a brie background
      i! iii~~i!!i!! !! iiii~iii!!ii~~i~iiiiiiii~ iiiii  iii i iion  the  com po  -ition  and  operario  of each  tax  con. iderarions  a  d  igge.  ion-iiiiii~ii~iiiiiiiiiiiiii  !ii!  ~ ii iiii   iii! iii!    !~ii!  ii~ ~ iii~ii  !ii ~   iiii~~ii~ i iiiiiiiiiiii~iiiii~iiiiii

      i l~ii  ii~i~iiiiii~iiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiii~iii ~foriiiiiii  d eiiiiiiiiiingiiiiiiiiiw itiliiiiiiiiiio peiiiii  a iiisiliiiiiii~iitiiiiiiiiiiiii .  T hei  fo cusi  is!ii!!i!!ii  o nii  fed eraliiii ai  co n cerni,!i!!i!i  b utii  o miiiiiie~  i!iiii ii i ii~~!!iiiiiiii~i~iiii!ii~iii~iii i~iii


A    P R K - M A Y k OV      iiiiiiiiiiiiiiiiiiiiiiiiiiiiiii                         § 7 iiiiiiiiiiiiiiiii~ iiiiiiiiiiiiii~ ~iii! iii~ iiii~ iiiiiiii~ ii~ i i~ iiiiii iiii!iii~ ~ ~iii~

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most