Taxing e-commerce: which way to go?
Article Abstract:
There are four characteristics of electronic commerce which make it difficult to tax. There are intangible products, such as music or software which are downloaded from the Internet. Products can be purchased from anywhere in the world with a mouse and a modem. Purchasing products from anywhere in the world make it difficult to decide where the taxes should be paid. Finally, secure data lines makes it difficult to identify who purchased the product if digital cash is used.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
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Buyer beware
Article Abstract:
Issues are presented concerning the benefits and risks associated with the use of enterprise resource planning systems. The different software tools available for inventory management are discussed.
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2000
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