E Commerce And Source Based Income Taxation

Author : Dale Pinto
Publisher : Unknown
Page : 244 pages
File Size : 48,7 Mb
Release : 2003
Category : Electronic books
ISBN : OCLC:464490780

Get Book

E-commerce and Source-based Income Taxation by Dale Pinto Pdf

The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. Characteristics of electronic commerce include the expected reduction in the need for certain intermediaries in the business process, as well as the borderless and intangible nature of the Internet, which allows a business to earn income without it having to maintain a physical presence in the market territory. In light of these characteristics it is not difficult to see how arguments calling for the abandonment of source-based taxation continue to be raised. While this book accepts these observations as being valid, nevertheless it will be argued by its author that source-based taxation is theoretically justifiable for income that arises from international transactions that are conducted in an electronic commerce environment. However, it will also be argued that the way in which the source of income is defined needs to be reconceptualized because the application of source-based taxation under traditional principles may be rendered problematic in light of certain characteristics of electronic commerce that are significant from a tax perspective.

Author : Subhajit Basu
Publisher : Routledge
Page : 344 pages
File Size : 43,8 Mb
Release : 2016-04-22
Category : Business & Economics
ISBN : 9781317127413

Get Book

Global Perspectives on E-Commerce Taxation Law by Subhajit Basu Pdf

In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.

Author : Arthur Cockfield,Walter Hellerstein,Marie Lamensch
Publisher : Kluwer Law International B.V.
Page : 506 pages
File Size : 44,6 Mb
Release : 2019-11-07
Category : Law
ISBN : 9789041167118

Get Book

Taxing Global Digital Commerce by Arthur Cockfield,Walter Hellerstein,Marie Lamensch Pdf

Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law

Author : William L Richards Jr. S.J.D.
Publisher : First Edition Design Pub.
Page : 66 pages
File Size : 42,5 Mb
Release : 2015-01-21
Category : Business & Economics
ISBN : 9781622878222

Get Book

Ecommerce and Cross Border Taxation by William L Richards Jr. S.J.D. Pdf

Electronic commerce by its very innovative nature has engendered a novel application of past precedents. In the application of concepts of cross border taxation, it embraces traditional questions of source and resident taxation. Initially these principles were developed domestically. What has transpired in the development has been an evolution of the Due Process and commerce clauses of the United States. This evolution of constitutional considerations resulted because electronic commerce made for a complex determination of which domestic state had jurisdiction to tax electronic commerce. It brushed up against precedent notions of how the Due Process and Commerce Clause had been analyzed in terms of activities sourced and effects upon those whose borders are crossed. Keywords: ECommerce, Taxation, Commerce Clause, Due Process, Trade or Business, Permanent Establishment, Treaty.

Author : Anne Michèle Bardopoulos
Publisher : Springer
Page : 370 pages
File Size : 50,5 Mb
Release : 2015-03-31
Category : Law
ISBN : 9783319154497

Get Book

eCommerce and the Effects of Technology on Taxation by Anne Michèle Bardopoulos Pdf

This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation. Using case studies of Amazon.com and Second Life as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace.

Author : Dale Pinto
Publisher : IBFD
Page : 260 pages
File Size : 51,9 Mb
Release : 2003
Category : Electronic commerce
ISBN : 9789076078564

Get Book

E-commerce and Source-based Income Taxation by Dale Pinto Pdf

The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.

Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 48,9 Mb
Release : 2001-05-04
Category : Electronic
ISBN : 9789264189799

Get Book

Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions by OECD Pdf

This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.

Author : Richard Doernberg
Publisher : Springer
Page : 0 pages
File Size : 55,9 Mb
Release : 2001-09-19
Category : Business & Economics
ISBN : 9041116834

Get Book

Electronic Commerce and Multi-Jurisdictional Taxation by Richard Doernberg Pdf

Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. It discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world. At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book. There is no other book on the market today that analyzes the practical tax consequences of e-commerce with the multi-jurisdictional and multi-tax perspective of this insightful work by distinguished academics and practitioners Richard Doernberg, Luc Hinnekens, Walter Hellerstein, and Jinyan Li.

Author : OECD
Publisher : OECD Publishing
Page : 164 pages
File Size : 55,6 Mb
Release : 2005-05-12
Category : Electronic
ISBN : 9789264007222

Get Book

OECD Tax Policy Studies E-commerce: Transfer Pricing and Business Profits Taxation by OECD Pdf

The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues.

Author : Richard A. Westin
Publisher : Unknown
Page : 0 pages
File Size : 55,5 Mb
Release : 2007
Category : Electronic commerce
ISBN : 9041125108

Get Book

International Taxation of Electronic Commerce by Richard A. Westin Pdf

The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and the crucial discussion over what constitutes a `permanent establishment for tax purposes.

Author : Anonim
Publisher : Unknown
Page : 789 pages
File Size : 40,5 Mb
Release : 2001
Category : Electronic commerce
ISBN : OCLC:650223920

Get Book

Taxation of Income Derived from Electronic Commerce by Anonim Pdf

Author : Jinyan Li,Canadian Tax Foundation
Publisher : Unknown
Page : 655 pages
File Size : 51,9 Mb
Release : 2003
Category : Electronic commerce
ISBN : 0888081847

Get Book

International Taxation in the Age of Electronic Commerce by Jinyan Li,Canadian Tax Foundation Pdf

Author : K. C. Gopalakrishnan,Aruna Kanthi
Publisher : Unknown
Page : 350 pages
File Size : 51,8 Mb
Release : 2001
Category : Electronic commerce
ISBN : UOM:39015055895810

Get Book

Taxation of Electronic Commerce by K. C. Gopalakrishnan,Aruna Kanthi Pdf

Author : Aqib Aslam,Ms.Alpa Shah
Publisher : International Monetary Fund
Page : 81 pages
File Size : 43,9 Mb
Release : 2020-05-29
Category : Business & Economics
ISBN : 9781513545974

Get Book

Tec(h)tonic Shifts: Taxing the “Digital Economy” by Aqib Aslam,Ms.Alpa Shah Pdf

The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—through their online activities—is now considered by many as being a critical driving force behind the value of digital services. Furthermore, the rapid growth of digital service providers over the last decade has made them an increasingly popular target for special taxes—similar to wealth and solidarity taxes—which can also help mobilize much-needed revenues in the wake of a crisis. This paper argues that a plausible conceptual case can be made to tax the value generated by users under the corporate income tax. However, a number of issues need to be tackled for user-based tax measures to become a reality, which include agreement among countries on whether user value justifies a reallocation of taxing rights, establishing the legal right to tax income derived from user value, as well as an appropriate metric for valuing user-generated data if it is ever to be used as a tax base. Furthermore, attempting to tax only certain types of business is ill-advised, especially as user data is now being exploited widely enough for it to be recognized as an input for almost all businesses. Several options present themselves for consideration—from a modified permanent establishment definition combined with taxation by formulary apportionment, to user-based royalty-type taxes—each with their own merits and misdemeanors.

Author : Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela
Publisher : World Bank Publications
Page : 217 pages
File Size : 52,8 Mb
Release : 2021-03-10
Category : Business & Economics
ISBN : 9781464816550

Get Book

Tax Theory Applied to the Digital Economy by Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela Pdf

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.