DISCUSSION OF PAPERS ON TELECOMMUNICATIONS TAXATION

Authors
WEINER JM
Citation
Jm. Weiner, DISCUSSION OF PAPERS ON TELECOMMUNICATIONS TAXATION, National tax journal, 50(3), 1997, pp. 623-630
Citations number
5
Categorie Soggetti
Economics,"Business Finance
Journal title
National tax journal → ACNP
ISSN journal
00280283
Volume
50
Issue
3
Year of publication
1997
Pages
623 - 630
Database
ISI
SICI code
0028-0283(1997)50:3<623:DOPOTT>2.0.ZU;2-S
Abstract
This paper discusses the three papers presented on ''Telecommunication s Taxation.'' It highlights some of the points raised in the areas of nexus, administration, and legislation. It also identifies areas in wh ich international approaches may be helpful in deciding how to analyze telecommunications taxation.