{"id":"https://openalex.org/W1588980884","doi":null,"title":"International Taxation of Electronic Commerce","display_name":"International Taxation of Electronic Commerce","publication_year":2000,"publication_date":"2000-11-20","ids":{"openalex":"https://openalex.org/W1588980884","mag":"1588980884"},"language":"en","primary_location":{"id":"mag:1588980884","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA81163049","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5072593799","display_name":"Richard A. Westin","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Richard A. Westin","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5072593799"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.6126,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.97633136,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.004999999888241291,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.9369999766349792},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.9810000061988831},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.8360000252723694},{"id":"https://openalex.org/keywords/permanent-establishment","display_name":"permanent establishment","score":0.8889999985694885},{"id":"https://openalex.org/keywords/voice-over-internet-protocol","display_name":"Voice over Internet Protocol","score":0.5870000123977661},{"id":"https://openalex.org/keywords/low-tax-jurisdictions","display_name":"low-tax jurisdictions","score":0.7879999876022339},{"id":"https://openalex.org/keywords/united-states-tax-law","display_name":"United States tax law","score":0.6100000143051147}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5557526350021362},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5205557942390442},{"id":"https://openalex.org/C78597825","wikidata":"https://www.wikidata.org/wiki/Q484847","display_name":"E-commerce","level":2,"score":0.5043970346450806},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.49659425020217896},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.48812422156333923},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.4723607003688812},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.46417638659477234},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.41765183210372925},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2956388592720032},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.29257795214653015},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.19847849011421204},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1458742916584015},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1588980884","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA81163049","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.4399999976158142,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7018679331","https://openalex.org/W1574433699","https://openalex.org/W34630644","https://openalex.org/W1961936755","https://openalex.org/W3185537071","https://openalex.org/W203375783","https://openalex.org/W4388059762","https://openalex.org/W4200465293","https://openalex.org/W265608184","https://openalex.org/W2264144464"],"abstract_inverted_index":{"The":[0],"bricks":[1],"and":[2,33,60,159,184,207,220,234,237],"mortar":[3],"of":[4,22,84,90,111,118,141,147,170,173,232],"commercial":[5],"law":[6],"as":[7,121],"we":[8],"know":[9],"it":[10],"are":[11,56,89,96,188,223],"crumbling":[12],"into":[13,64],"dust.":[14],"Electronic":[15],"commerce":[16],"sweeps":[17],"away":[18],"the":[19,82,115,127,145,167,171,178,192,197,202,240,246],"very":[20],"foundations":[21],"what":[23,250],"was":[24],"not":[25],"so":[26],"long":[27],"ago":[28],"our":[29],"most":[30,39,128],"solid,":[31],"comfortable,":[32],"secure":[34],"legal":[35],"system.":[36],"In":[37],"its":[38,103],"advanced":[40],"form,":[41],"e-commerce":[42],"allows":[43],"unidentified":[44],"purchasers":[45],"to":[46,124,135,194,226],"pay":[47],"obscure":[48],"vendors,":[49],"in":[50,102,114,144,191,217,238],"'electronic":[51],"cash,'":[52],"for":[53,255],"products":[54],"that":[55,75,162],"often":[57],"goods,":[58],"services,":[59],"licenses":[61],"all":[62],"rolled":[63],"one.":[65],"A":[66],"payee":[67],"may":[68],"be":[69],"no":[70,91],"more":[71],"than":[72],"a":[73,85,107,139,252],"computer":[74],"can":[76],"take":[77],"up":[78],"'residence'":[79],"anywhere":[80],"at":[81],"drop":[83],"hat;":[86],"national":[87,148],"boundaries":[88],"consequence":[92],"whatsoever.":[93],"Taxation":[94],"authorities":[95],"understandably":[97],"dismayed.":[98],"This":[99],"book,":[100],"now":[101],"second":[104],"edition,":[105],"is":[106],"minutely":[108],"detailed":[109],"overview":[110],"current":[112],"reality":[113],"worldwide":[116],"huddle":[117],"revenue":[119],"regimes":[120],"they":[122,131],"try":[123],"cope":[125],"with":[126],"daunting":[129],"challenge":[130],"have":[132,163],"ever":[133],"had":[134],"face.":[136],"It":[137],"analyzes":[138],"number":[140],"fast-moving":[142],"trends":[143,176],"behaviors":[146],"taxation":[149,172],"authorities,":[150],"web-based":[151],"companies,":[152],"VoiP,":[153],"certain":[154],"low-tax":[155],"(or":[156],"no-tax)":[157],"jurisdictions,":[158],"international":[160,185,228],"organizations":[161],"significant":[164],"bearing":[165],"on":[166,204,211],"future":[168],"development":[169],"e-commerce.":[174],"These":[175],"include":[177],"following:":[179],"how":[180,214],"United":[181],"States":[182],"domestic":[183],"tax":[186,210,256],"rules":[187,216],"being":[189,224],"interpreted":[190],"effort":[193],"accommodate":[195,227],"e-commerce;":[196,229],"powerful":[198],"retailers'":[199],"lobby":[200],"against":[201],"moratorium":[203],"U.S.":[205],"state":[206],"local":[208],"sales":[209],"Internet":[212],"transactions;":[213],"VAT":[215],"EU":[218],"countries":[219],"other":[221],"jurisdictions":[222],"restructured":[225],"new":[230],"theories":[231],"income":[233],"payment":[235],"characterization,":[236],"particular":[239],"influential":[241],"OECD":[242],"ongoing":[243],"study;":[244],"and,":[245],"crucial":[247],"discussion":[248],"over":[249],"constitutes":[251],"'permanent":[253],"establishment'":[254],"purposes.":[257]},"counts_by_year":[{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2016-06-24T00:00:00"}