This article provides a comprehensive analysis of the application of e-commerce to GST. The first part identifies the general problems for GST that arise from the nature of e-commerce transactions in the context of national and international reports. The second part provides detailed analysis of the specific application of the GST law to e-commerce transactions through an extensive discussion of specific examples. The article concludes by highlighting the key issues affecting GST and the Internet.
Mann, Jeff; Swinson, John; and Morrison, David
Revenue Law Journal:
1, Article 10.
Available at: http://epublications.bond.edu.au/rlj/vol10/iss1/10