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An investigation report on the taxation of the e-commerce in Canada

Aug 28,2014

By Ni Hongri 

Date: 2001/10/31

Abstract: 

The report gives a brief description of the basic framework of the Canadian taxation system and the latest policy orientation of the government in this regard, and makes a summary of the international development and progress in terms of the research on the taxation of the e-commerce. It offers some views on the policy concerning taxation of e-commerce in China at the macro-level.