000			00877cam a2200217 4500
001			ABS63361
008			000000n2000 000 0 eng u
035			_a(Sirsi) u110169
100			_aJenkins, P
245			_aE-VAT
260			_c2000
490			_aTaxation _v146(3786) 7 December 2000, 268-272(4)
520			_aNot only has e-commerce changed the face of business but it has changed the way businesses are valued and has created uncertainty about taxation. Asks whether VAT can be applied to e-commerce in the European Union, comparing the situation with that in the USA, where the debate is about whether to tax the internet and the new business it generates while in the EU it is about how to tax.
590			_aABS
650			_aE-COMMERCE
650			_aEUROPEAN UNION
650			_aUNITED STATES
650			_aINTERNET
690			_aTAXATION
942			_n0
999			_c65702 _d65702