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In NAFTA Tax Law and Policy, Arthur J. Cockfield analyzes these different tax systems and proposes a number of recommendations to reduce the harm caused by these barriers.

BUSINESS & ECONOMICS --- International / Taxation --- Taxation --- Foreign trade regulation --- Law - Americas, Latin America & West Indies --- Law - Non-U.S. --- Law, Politics & Government --- Law and legislation --- Canada. --- North American Free Trade Agreement --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Mexico. --- United States. --- NAFTA --- Tratado Trilateral de Libre Comercio --- TTLC --- Tratado de Libre Comercio en América del Norte --- TLCAN --- Tratado de Libre Comercio de Norteamérica --- Hokubei Jiyū Bōeki Kyōtei --- Acordo Norte-Americano de Livre Comércio --- T.L.C. --- TLC --- Accord de libre-échange nord-américain --- ALENA --- Tratado de Libre Comercio --- Finance, Public --- Revenue --- E-books --- Agreement between Canada, the United States of America, and the United Mexican States --- Tratado de Libre Comercio de América del Norte --- United States-Mexico-Canada Agreement --- Nordamerikanische Freihandelszone --- North America. --- Amerique du Nord --- North America --- Integration economique. --- Economic integration. --- North American Free Trade Area --- North American Free-Trade Area --- Freihandelszone --- Kanada --- Mexiko --- USA --- 1994 --- -North American Free Trade Agreement --- Turtle Island

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Taxing Global Digital Commerce studies the tax challenges presented by cross-border digital commerce and reports on the rapidly changing environment surrounding the challenges. Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – 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 as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage that reflects the significant changes that had been made to the content of the earlier volumes. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the Organisation for Economic Co-operation and Development and G20 Base Erosion and Profit Shifting (BEPS) reforms. It then explores the new EU VAT rules for both tangible and intangible Internet supplies and the implications of digital commerce for US state retail sales and use tax regimes, taking account of the significant developments resulting from the 2018 US Supreme Court decision in Wayfair.

Electronic commerce --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- eBusiness --- eCommerce --- Electronic business --- Internet commerce --- Internet retailing --- Online commerce --- Web retailing --- Commerce --- Information superhighway --- Taxation&delete& --- Law and legislation --- Taxation --- 348.5 --- Belastingsrecht --- digitalisering --- e-commerce --- taxe --- digitalisation --- belasting --- Electronic commerce - Taxation - Law and legislation --- Taxation - Law and legislation

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Electronic commerce --- Taxation --- Law and legislation. --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- eBusiness --- eCommerce --- Electronic business --- Internet commerce --- Internet retailing --- Online commerce --- Web retailing --- Commerce --- Information superhighway --- Taxation&delete& --- Law and legislation