The term e-commerce-the use of computer networks to facilitate transactions involving the production, distribution, sale and delivery of goods and services in the marketplace-has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown, too.
Taxing Global Digital Commerce—written by Walter Hellerstein, UGA Distinguished Research Professor and Shackelford Distinguished Professor in Taxation Law in the School of Law, Arthur Cockfield, Rebecca Millar and Christophe Waerzeggers—includes a detailed and up-to-date analysis of VAT developments regarding e-commerce. The book also explores the implications of e-commerce for the federal, state and local sales and use tax regime.
The book discusses developments in Europe and the U.S. while enlarging its focus to include the tax treatment of e-commerce throughout the world.