Internet Taxation

Author : Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela
Publisher : World Bank Publications
Page : 217 pages
File Size : 46,8 Mb
Release : 2021-03-10
Category : Business & Economics
ISBN : 9781464816550

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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.

Author : Albert Tokin
Publisher : Nova Biomedical Books
Page : 0 pages
File Size : 49,6 Mb
Release : 2003
Category : Electronic commerce
ISBN : 1590335856

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Internet Taxation by Albert Tokin Pdf

This book describes state sales and use taxes and the potential effect of Internet transactions on the administration and revenue of the tax. Topics covered include state and local tax rates, state tax base, efficiency and equity of differential sales taxes, and sales revenue data for fifty states and the District of Colombia. The moratorium on the new Internet taxes as part of the Internet Tax Freedom Act of 1998 (ITFA) is discussed as is the proposed extension and expansion of the legislation. The Advisory Commission on Electronic Commerce, formed as part of ITFA, is a source of additional information on the taxation of electronic commerce. This book contains descriptions and pro-con analyses of each issue related to whether or not to extend the current moratorium on taxation of Internet transactions. References are made to specific bills that take position on each particular issue.

Author : Arthur Cockfield,Walter Hellerstein,Marie Lamensch
Publisher : Kluwer Law International B.V.
Page : 506 pages
File Size : 40,6 Mb
Release : 2019-11-07
Category : Law
ISBN : 9789041167118

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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 : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher : Unknown
Page : 162 pages
File Size : 44,8 Mb
Release : 1997
Category : Law
ISBN : STANFORD:36105119554298

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Internet Tax Freedom Act by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law Pdf

Author : Moid, Sana,Dixit, Shailja
Publisher : IGI Global
Page : 245 pages
File Size : 45,9 Mb
Release : 2018-03-09
Category : Business & Economics
ISBN : 9781522537885

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Internet Taxation and E-Retailing Law in the Global Context by Moid, Sana,Dixit, Shailja Pdf

As business becomes more globalized and developed within the era of the internet, marketing activities are affected by evolving technologies. Challenges arise in addressing the issues of cross-policy and cross-border business in the digital age. Internet Taxation and E-Retailing Law in the Global Context provides emerging research on the methods and approaches to determine the appropriate tax policies for e-retailers within the global framework. While highlighting topics such as cross-border taxation, digital economy, and online management, this publication explores the developing avenues of online financial analysis and taxation. This book is an important resource for business leaders, financial managers, investors, consumers, researchers, and professionals seeking current research on the different issues surrounding online business and e-commerce from an international standpoint.

Author : Alan E. Wiseman
Publisher : Rowman & Littlefield
Page : 156 pages
File Size : 41,9 Mb
Release : 2010-12-01
Category : Business & Economics
ISBN : 0815717032

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The Internet Economy by Alan E. Wiseman Pdf

In 1998, Internet-related industries created over a million jobs and generated more than $330 billion in revenue. As of December 1999, almost five million commercial websites had emerged, and that number was increasing at a rate of almost half a million per month. The explosive growth of the Internet economy has drastically changed the way commercial transactions are conducted, making anything from books to databases available at the click of a mouse. This book investigates the underlying economics of the Internet, focusing specifically on the pricing of access, the pricing of goods and services sold online, the relationship between network effects, technological innovation and business strategy, and the issues surrounding taxation of electronic commerce. Addressing the economic aspects of the Internet and electronic commerce as well as traditional pricing practices and market structure, this volume will serve as a roadmap for the current and future terrain of the Internet economy.

Author : Subhajit Basu
Publisher : Routledge
Page : 344 pages
File Size : 40,6 Mb
Release : 2016-04-22
Category : Business & Economics
ISBN : 9781317127413

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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 : Christian Fuchs
Publisher : University of Westminster Press
Page : 104 pages
File Size : 51,7 Mb
Release : 2018-06-20
Category : Social Science
ISBN : 9781911534945

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The Online Advertising Tax as the Foundation of a Public Service Internet by Christian Fuchs Pdf

Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model.

Author : United States. Congress. House. Committee on Commerce. Subcommittee on Telecommunications, Trade, and Consumer Protection
Publisher : Unknown
Page : 90 pages
File Size : 55,7 Mb
Release : 1997
Category : Business & Economics
ISBN : LOC:00185445896

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The Internet Tax Freedom Act by United States. Congress. House. Committee on Commerce. Subcommittee on Telecommunications, Trade, and Consumer Protection Pdf

Author : Steven Maguire
Publisher : DIANE Publishing
Page : 19 pages
File Size : 45,9 Mb
Release : 2011
Category : Business & Economics
ISBN : 9781437988109

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State Taxation of Internet Transactions by Steven Maguire Pdf

The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.

Author : United States. Congress. Senate. Committee on Commerce, Science, and Transportation
Publisher : Unknown
Page : 96 pages
File Size : 53,7 Mb
Release : 1998
Category : Electronic commerce
ISBN : PURD:32754068902505

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Internet Tax Freedom Act by United States. Congress. Senate. Committee on Commerce, Science, and Transportation Pdf

Author : William J. Craig
Publisher : Unknown
Page : 257 pages
File Size : 40,7 Mb
Release : 2001
Category : Electronic commerce
ISBN : 0754512134

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Taxation of E-commerce by William J. Craig Pdf

As web-based commerce increases, this area of taxation of e-commerce is one of growing importance. This business-orientated handbook provides guidance on how to apply existing taxation principles to web-based commerce. Areas of taxation covered are corporation tax, VAT, transfer pricing, withholding taxes and compliance. Covering the legislative structure, the effect of tax regulations upon e-commerce decision-making and the development and structure of electronic trading businesses, it offers practical solutions to this developing area of business.In addition, it includes background material on e-commerce, jurisdictional issues, as well as a comparison of the attitudes of the world's tax authorities. Tax planning advice is given, supported by the inclusion of case studies and sample tax calculations.

Author : James R. White (au)
Publisher : DIANE Publishing
Page : 56 pages
File Size : 45,8 Mb
Release : 2006-08
Category : Business & Economics
ISBN : 1422305783

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Internet Access Tax Moratorium by James R. White (au) Pdf

Over 70 million U.S. adults log on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state & local taxation. In 1998, Congress imposed a moratorium temporarily preventing state & local governments from imposing new taxes on Internet access. This report determines the scope of the moratorium & its impact, if any, on state & local revenues. It reviewed the moratorium's language, its legislative history, & associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; & collected info. about 8 case study states not intended to be representative of other states. Charts & tables.

Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher : Unknown
Page : 118 pages
File Size : 55,5 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105050479992

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Internet Tax Freedom Act by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law Pdf

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 44,8 Mb
Release : 2008
Category : Electronic
ISBN : OCLC:1055233199

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Internet Taxation by Anonim Pdf