Author Description

This book is a study of the current state of international tax law and its application (or non-application) to electronic commerce in Canada, China, Hong Kong, Japan, Singapore, and the United States. It examines the extent to which the fundamental issues need to be rethought in the age of electronic commerce. After arguing that inter-nation fairness and ability to pay should be the guiding principles of international tax law, the book presents a case for a simpler and fairer system that consists of source withholding and a global profit split method.