Tariffs, taxes and electronic commerce : revenue implications for developing countries (Record no. 46536)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00817nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043412.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 09.05.08 T2775 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Teltscher, Susanne |
| 245 ## - TITLE STATEMENT | |
| Title | Tariffs, taxes and electronic commerce : revenue implications for developing countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | UN |
| Place of publication, distribution, etc. | New YorkUS |
| Date of publication, distribution, etc. | 2000 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | v, 57 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Paper presents data on potential revenue losses from import duties on a number of products that have been traded physically in the past but are increasingly being imported digitally. Notes that findings show that developing countries will be the main losers as far as import duties from e-commerce products are concerned, while both developing and developed countries would suffer major revenue cuts from lost consumption taxes. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 1/25/01 |
| Action agent | JOY_D |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | T2775 |
No items available.