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題名:電子商務與租稅管理--博彩產業為例
書刊名:財稅研究
作者:景祥祜王正文
出版日期:2000
卷期:32:3
頁次:頁124-142
主題關鍵詞:電子商務租稅線上博彩產業
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:8
  • 點閱點閱:7
期刊論文
1.傅傳訓(19990100)。電子商務課稅之問題。財稅研究,31(1),1-15。new window  延伸查詢new window
2.Hellerstein, Walter(1997)。Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment。National Tax Journal,50(3),593-606。  new window
3.Goolsbee, Austan、Zittrain, Jonathan(1999)。Evaluating the Costs and Benefits of Taxing Internet Commerce。National Tax Journal,52(3),413-428。  new window
4.馮震宇(20000100)。論電子商務之發展與其衍生的租稅問題。財稅研究,32(1),35-66。new window  延伸查詢new window
5.Bourgeois, P. J.、Blanchette, L.(1997)。Income_taxes.ca.com: The Internet, electronic commerce, and taxes --some reflections。Canadian Tax Journal,45(5),1127-1149。  new window
6.Bourgeois, P.、Blanchette, L.(1997)。Income_taxes.ca.com: The Internet, electronic commerce, and taxes --some reflections。Canadian Tax Journal,45(6),1378-1415。  new window
7.Abrams, H. E.、Doernberg, R. L.(1997)。How Electronic Commerce Works。State Tax Notes。  new window
8.Doernberg, R. L.(1998)。Electronic Commerce and International Tax Sharing。Tax Notes International,16(13),1013-1023。  new window
9.Christopher, J. N.(1999)。An E.U. Withholding Tax。International Economic Trends。  new window
10.Dwyer, T.(1997)。Electronic elimination of financial taxes: the future role of the internet and electronic cash。Australian tax forum,13(3),361-400。  new window
11.Fox, F. W.、Murray, M. N.(1997)。The Sales Tax and Electronic Commerce: What's New?。National Tax Journal,50(3),573-592。  new window
12.Owens, J.(1993)。Globalization: the Implications for Tax Policies。Fiscal Studies,14,21-33。  new window
13.Soete, L.、Ter Weel, B.(1998)。Cybertax。Futures,30(9),853-871。  new window
14.Thalheimer, R.、Ali, M. M.(1992)。Demand for Partimutuel Horse Race Wagering with Special Reference to Telephone Betting。Applied Economics,24,137-142。  new window
15.Weiner, J. M.、Ault, H. J.(1998)。The OECD's Report on Harmful Tax Competition。National Tax Journal,51(3),601-609。  new window
16.McLure, C. E.(1997)。Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations。National Tax Journal,50(4),731-749。  new window
會議論文
1.單珮玲(1998)。配合電子商務發展研擬兩岸對應之賦稅政策。逢甲大學1998年兩岸租稅研討會。台中。  延伸查詢new window
研究報告
1.Australian Taxation Office(1997)。Tax and the Internet: Discussion Report of the Australian Taxation Office Electronic Commerce Project。Canberra:Australian Government Publishing Service。  new window
2.(1998)。Electronic Commerce and Canada's Tax Administration。  new window
圖書
1.United States, Department of the Treasury, Office of Tax Policy(1996)。Selected Tax Policy Implications of Global Electronic Commerce。Washington, DC:Department of the Treasury。  new window
2.Canada, Revenue(1998)。Electronic Commerce and Canada Tax Administration。Ottawa:Revenue Canada。  new window
3.United States, The White House(1997)。A Framework for Global Electronic Commerce。Washington, D.C.:The White House。  new window
圖書論文
1.Easson, A.(1997)。Taxing International Income。Tax Conversations: A Guide to Key Issues in the Tax Reform Debate。London:Kluwer Law International。  new window
 
 
 
 
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