Die ertrag- und umsatzsteuerrechtliche Behandlung des Internethandels

The development of internet platforms is having an increasing impact on economic life and trade. This also poses challenges for tax law in the demarcation of commercial and entrepreneurial activity. This volume examines the tax law treatment of internet commerce in terms of income and turnover tax law. It analyses case law, tax administration and literature and examines whether alternatives to the present approaches exist.