A Practical Method in Taxing E-commerce Transactions via Payment Gateway: The Role of Payment Service Providers

Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design/methodology/approach: A qualitative approach was employed in this study to unravel methods for taxing e-commerce transactions in Malaysia by interviewing key policymakers, tax authorities...

Full description

Bibliographic Details
Published in:Global Business and Finance Review
Main Author: Ishak N.A.; Palil M.R.; Rashid S.F.A.; Hassan N.S.A.
Format: Article
Language:English
Published: People and Global Business Association 2024
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85201058454&doi=10.17549%2fgbfr.2024.29.6.1&partnerID=40&md5=8141e1d915eb6e55f6be25b4ef1eb091