{"id":"https://openalex.org/W4233497375","doi":"https://doi.org/10.1787/9789264189799-en","title":"Taxation and Electronic Commerce","display_name":"Taxation and Electronic Commerce","publication_year":2001,"publication_date":"2001-05-04","ids":{"openalex":"https://openalex.org/W4233497375","doi":"https://doi.org/10.1787/9789264189799-en"},"language":"en","primary_location":{"id":"doi:10.1787/9789264189799-en","doi":"https://doi.org/10.1787/9789264189799-en","is_oa":false,"landing_page_url":"https://doi.org/10.1787/9789264189799-en","pdf_url":null,"source":{"id":"https://openalex.org/S4306463687","display_name":"OECD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320232","host_organization_name":"Organization for Economic Cooperation and Development","host_organization_lineage":["https://openalex.org/P4310320232"],"host_organization_lineage_names":["Organization for Economic Cooperation and Development"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"OECD","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"OECD","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.9007,"has_fulltext":false,"cited_by_count":55,"citation_normalized_percentile":{"value":0.96995708,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"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":0.9448000192642212,"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":0.9448000192642212,"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":0.016499999910593033,"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"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.01590000092983246,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/taxation","display_name":"taxation","score":0.8339999914169312},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.996999979019165},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.7900000214576721},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.9729999899864197},{"id":"https://openalex.org/keywords/digital-economy-taxation","display_name":"digital economy taxation","score":0.5720000267028809}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47621068358421326},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.44916895031929016},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34131789207458496}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1787/9789264189799-en","doi":"https://doi.org/10.1787/9789264189799-en","is_oa":false,"landing_page_url":"https://doi.org/10.1787/9789264189799-en","pdf_url":null,"source":{"id":"https://openalex.org/S4306463687","display_name":"OECD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320232","host_organization_name":"Organization for Economic Cooperation and Development","host_organization_lineage":["https://openalex.org/P4310320232"],"host_organization_lineage_names":["Organization for Economic Cooperation and Development"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},{"id":"pmh:oai:dial.uclouvain.be:ebook:73415","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/2078/ebook:73415","pdf_url":null,"source":{"id":"https://openalex.org/S4306401902","display_name":"Digital Access to Libraries (Universit\u00e9 catholique de Louvain (UCL), l'Universit\u00e9 de Namur (UNamur) and the Universit\u00e9 Saint-Louis (USL-B))","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I95674353","host_organization_name":"UCLouvain","host_organization_lineage":["https://openalex.org/I95674353"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5473999977111816}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W2314302822"],"related_works":["https://openalex.org/W2264144464","https://openalex.org/W4238447070","https://openalex.org/W2885771004","https://openalex.org/W4214541067","https://openalex.org/W2391311179","https://openalex.org/W2353987631","https://openalex.org/W2362444247","https://openalex.org/W2386966146","https://openalex.org/W2383130010","https://openalex.org/W2247072162"],"abstract_inverted_index":{"This":[0],"volume":[1],"provides":[2],"a":[3,27],"comprehensive":[4],"guide":[5],"to":[6,21],"the":[7,10],"status":[8],"of":[9,30],"OECD-led":[11],"international":[12],"work":[13],"on":[14],"taxation":[15],"and":[16,19,24,33],"electronic":[17],"commerce,":[18],"hence":[20],"emerging":[22],"conclusions":[23],"recommendations":[25],"across":[26],"wide":[28],"span":[29],"tax":[31,34],"policy":[32],"administration":[35],"issues.":[36]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":5},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":13}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}