@article{Stehn2003International,
abstract = {The paper discusses various possible approaches to turnover taxation in cyberspace. It
shows that the main challenge of the new economy is to effectively cope with B2C
international trade in digital online goods and services. However, most approaches to
turnover taxation discussed in the literature give rise to several surveillance, efficiency,
incentive, and identification problems. As a consequence, there seem to be only two
appropriate approaches to deal with the special characteristics of international trade in
cyberspace, the country-of-origin principle combined with a taxation of digital goods and
services at the physical location of producers, and the community principle in combination
with a withholding tax (WITHVAT).},
author = {J\"{u}rgen Stehn},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
issn = {1225-651x},
journal = {Journal of economic integration},
keywords = {H21; F15; 330; International Trade , Turnover Taxation , Electronic Commerce , Sectoral Efficiency; E-Business; Elektronisches Produkt; Elektronische Informationsdienstleistung; Umsatzsteuer; Einfuhrumsatzsteuer; Optimale Besteuerung; Steuersystem; Theorie},
language = {eng},
number = {2},
pages = {243-265},
title = {International trade in cyberspace : how to tax digital goods},
url = {http://hdl.handle.net/10419/2981},
volume = {18},
year = {2003}
}
