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Teixeira, I. L. & Paiva, I. S. (2018). Electronic commerce and actual problems of taxation: the key underlying issues. In Pedro Isaias, Luísa Cagica Carvalho (Ed.), User innovation and the entrepreneurship phenomenon in the digital economy. (pp. 72-90). Hershey: IGI Global.

I. L. Teixeira and I. C. Paiva,  "Electronic commerce and actual problems of taxation: the key underlying issues", in User innovation and the entrepreneurship phenomenon in the digital economy, Pedro Isaias, Luísa Cagica Carvalho, Ed., Hershey, IGI Global, 2018, pp. 72-90

@incollection{teixeira2018_1734886149795,
	author = "Teixeira, I. L. and Paiva, I. S.",
	title = "Electronic commerce and actual problems of taxation: the key underlying issues",
	chapter = "",
	booktitle = "User innovation and the entrepreneurship phenomenon in the digital economy",
	year = "2018",
	volume = "",
	series = "",
	edition = "",
	pages = "72-72",
	publisher = "IGI Global",
	address = "Hershey",
	url = "https://www.igi-global.com/chapter/electronic-commerce-and-actual-problems-of-taxation/189810"
}

TY  - CHAP
TI  - Electronic commerce and actual problems of taxation: the key underlying issues
T2  - User innovation and the entrepreneurship phenomenon in the digital economy
AU  - Teixeira, I. L.
AU  - Paiva, I. S.
PY  - 2018
SP  - 72-90
DO  - 10.4018/978-1-5225-2826-5.ch004
CY  - Hershey
UR  - https://www.igi-global.com/chapter/electronic-commerce-and-actual-problems-of-taxation/189810
AB  - This chapter examines the problems related to the international taxation of electronic commerce and identifies the alternative solutions that have been adopted in the current fiscal framework. The results obtained demonstrate the proposed models of e-commerce taxation based on existing international legislation, notably origin-based taxation, tax withheld at source and technology based solutions. This study argues that any legislative change should be implemented by a number of countries or through international efforts to harmonize practices, and sets out the future directions in the taxation of e-commerce. This chapter contributes to the scientific knowledge to accounting and tax research on the taxation of e-commerce. 
ER  -