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...
Published in: | Global Business and Finance Review |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
People and Global Business Association
2024
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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 |