Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- Autónomos (1)
- Bruno (1)
- Comisión de Derechos Humanos (1)
- Congreso (1)
- Consumption tax (1)
-
- Costantini (1)
- Cuarto Congreso Nacional de Organismos Públicos Autónomos (1)
- GST/HST (1)
- Internet (1)
- Memorias (1)
- Memorias de la OPAM (1)
- México (1)
- Nacional (1)
- OPAM (1)
- Organismos (1)
- Públicos (1)
- Québec Sales Tax (1)
- Sales tax (1)
- Tax avoidance (1)
- Travel agent (1)
- VAT (1)
- Virtual intermediary (1)
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Tax Law
Virtual Intermediaries Ii - Canadian Solutions (Drop Shipments) Compared With Us, Japanese & Eu Approaches, Richard Thompson Ainsworth
Virtual Intermediaries Ii - Canadian Solutions (Drop Shipments) Compared With Us, Japanese & Eu Approaches, Richard Thompson Ainsworth
Faculty Scholarship
Virtual travel agents are opportunistic internet-based travel agents. They are intermediary businesses that create mutually beneficial three-party transactions that secure accommodations for a traveler that: (a) meet the basic needs of the traveler (at a discount), (b) fills vacant room for accommodation retailers with guests that pay below market, but above standard costs, and (c) profit from the extra cash, the margin in the transaction.
The virtual intermediary’s eye is always on the discount and the cash flow. One of the things that catches their attention are the accommodation taxes which they collect from the traveler in advance and remit …
Cuarto Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Cuarto Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Memorias del Cuarto Congreso Nacional de Organismos Públicos Autónomos
"El papel de los Organismos Públicos Autónomos en la Consolidación de la Democracia"