On Taxation Problems related to the Electronic Commerce : Focusing on the Business to Business Transactions - Collections

＜departmental bulletin paper＞
On Taxation Problems related to the Electronic Commerce : Focusing on the Business to Business Transactions

Creator	Author PID 30124134 Creator Name 時永, 祥三 Tokinaga, Shozo トキナガ, ショウゾウ Affiliation Affiliation Name 九州大学大学院経済学研究 : 教授 Fuculty of Economic, Kyushu University : Professor
Language	Japanese
Publisher	九州大学経済学会
Publisher	Society of Political Economy, Kyushu University
Date	2001-06-20
Source Title	Keizaigaku=Kenkyu (Journal of Political Economy)
Vol	67
Issue	6
First Page	31
Last Page	50
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/4360752
Table of Contents	1. まえがき 2. 電子商取引と課税 3. 課税問題とビジネス 4. 課税と原則 5. 電子商取引の関連法案 6. EC課税の方法 7. むすび

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c6706_p031	pdf	1.18 MB	242