Internet Taxation And E Retailing Law In The Global Context

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Internet Taxation and E-Retailing Law in the Global Context

Moid, Sana,Dixit, Shailja
Internet Taxation and E Retailing Law in the Global Context Book PDF

Author : Moid, Sana,Dixit, Shailja
Publisher : IGI Global
Page : 245 pages
File Size : 52,9 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.

Global Perspectives on E-Commerce Taxation Law

Subhajit Basu
Global Perspectives on E Commerce Taxation Law Book PDF

Author : Subhajit Basu
Publisher : Routledge
Page : 344 pages
File Size : 52,5 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.

Taxing Global Digital Commerce

Arthur Cockfield,Walter Hellerstein,Marie Lamensch
Taxing Global Digital Commerce Book PDF

Author : Arthur Cockfield,Walter Hellerstein,Marie Lamensch
Publisher : Kluwer Law International B.V.
Page : 506 pages
File Size : 43,9 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

E-commerce and Source-based Income Taxation

Dale Pinto
E commerce and Source based Income Taxation Book PDF

Author : Dale Pinto
Publisher : IBFD
Page : 260 pages
File Size : 41,9 Mb
Release : 2003
Category : Electronic commerce
ISBN : 9789076078564

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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.

Taxing Global Digital Commerce

Arthur J. Cockfield,Walter Hellerstein,Rebecca Millar,Christophe Waerzeggers
Taxing Global Digital Commerce Book PDF

Author : Arthur J. Cockfield,Walter Hellerstein,Rebecca Millar,Christophe Waerzeggers
Publisher : Unknown
Page : 0 pages
File Size : 54,7 Mb
Release : 2015
Category : Electronic
ISBN : OCLC:1375233151

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Taxing Global Digital Commerce by Arthur J. Cockfield,Walter Hellerstein,Rebecca Millar,Christophe Waerzeggers Pdf

E-commerce -- the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace -- 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, particularly in the cross-border context. This latest edition of the preeminent text on the taxation of cross-border e-commerce transactions -- formerly titled Electronic Commerce and International Taxation (1999) and Electronic Commerce and Multijurisdictional Taxation (2001) -- revises, updates, and significantly expands the book's coverage, reorganizing its presentation and adding several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime as well as with respect to US and foreign international income tax laws. Analysing the practical tax consequences of e-commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to e-commerce transactions, the book offers in-depth treatment of such topics as: (a) how tax rules governing cross-border e-commerce are increasingly applied to all cross-border activities; (b) how tax rules and institutional processes have evolved to confront challenges posed by e-commerce; (c) how technology enhances cross-border tax information exchanges; (d) how technology reduces compliance and enforcement costs; (e) US state and local sales and use tax issues raised by cloud computing; and (e) different approaches to the legal design of VAT place of taxation rules. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in earlier editions, contains a more explicit and systematic consideration of e-commerce issues as well as the ongoing policy responses to them. This SSRN post contains the book's Table of Contents, Preface, and Chapter 1.

Electronic Commerce and Multi-Jurisdictional Taxation

Richard Doernberg
Electronic Commerce and Multi Jurisdictional Taxation Book PDF

Author : Richard Doernberg
Publisher : Springer
Page : 0 pages
File Size : 40,8 Mb
Release : 2001-09-19
Category : Business & Economics
ISBN : 9041116834

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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.

International Taxation of Electronic Commerce

Richard A. Westin
International Taxation of Electronic Commerce Book PDF

Author : Richard A. Westin
Publisher : Unknown
Page : 0 pages
File Size : 48,7 Mb
Release : 2007
Category : Electronic commerce
ISBN : 9041125108

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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.

Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions

OECD
Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 49,6 Mb
Release : 2001-05-04
Category : Electronic
ISBN : 9789264189799

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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.

Research Anthology on E-Commerce Adoption, Models, and Applications for Modern Business

Management Association, Information Resources
Research Anthology on E Commerce Adoption Models and Applications for Modern Business Book PDF

Author : Management Association, Information Resources
Publisher : IGI Global
Page : 1964 pages
File Size : 42,9 Mb
Release : 2021-04-16
Category : Business & Economics
ISBN : 9781799889588

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Research Anthology on E-Commerce Adoption, Models, and Applications for Modern Business by Management Association, Information Resources Pdf

In the next few years, it is expected that most businesses will have transitioned to the use of electronic commerce technologies, namely e-commerce. This acceleration in the acceptance of e-commerce not only changes the face of business and retail, but also has introduced new, adaptive business models. The experience of consumers in online shopping and the popularity of the digital marketplace have changed the way businesses must meet the needs of consumers. To stay relevant, businesses must develop new techniques and strategies to remain competitive in a changing commercial atmosphere. The way in which e-commerce is being implemented, the business models that have been developed, and the applications including the benefits and challenges to e-commerce must be discussed to understand modern business. The Research Anthology on E-Commerce Adoption, Models, and Applications for Modern Business discusses the best practices, latest strategies, and newest methods for implementing and using e-commerce in modern businesses. This includes not only a view of how business models have changed and what business models have emerged, but also provides a focus on how consumers have changed in terms of their needs, their online behavior, and their use of e-commerce services. Topics including e-business, e-services, mobile commerce, usability models, website development, brand management and marketing, and online shopping will be explored in detail. This book is ideally intended for business managers, e-commerce managers, marketers, advertisers, brand managers, executives, IT consultants, practitioners, researchers, academicians, and students interested in how e-commerce is impacting modern business models.

eCommerce and the Effects of Technology on Taxation

Anne Michèle Bardopoulos
eCommerce and the Effects of Technology on Taxation Book PDF

Author : Anne Michèle Bardopoulos
Publisher : Springer
Page : 370 pages
File Size : 47,6 Mb
Release : 2015-03-31
Category : Law
ISBN : 9783319154497

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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.

Cross-Border E-Commerce Marketing and Management

Hoque, Md. Rakibul,Bashaw, R. Edward
Cross Border E Commerce Marketing and Management Book PDF

Author : Hoque, Md. Rakibul,Bashaw, R. Edward
Publisher : IGI Global
Page : 349 pages
File Size : 41,8 Mb
Release : 2020-10-30
Category : Business & Economics
ISBN : 9781799858249

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Cross-Border E-Commerce Marketing and Management by Hoque, Md. Rakibul,Bashaw, R. Edward Pdf

The continued advancement of globalization, increases in internet connectivity, compatibility of international payment systems, and adaptability of logistics and shipping processes have combined to contribute to the rapid growth of the cross-border e-commerce market. Due to these advancements and the ubiquitous presence of smartphones, consumer use of cross-border e-commerce is increasingly simplified, and thus, sellers are hardly restricted to a specific country in terms of promoting, selling, and shipping goods worldwide. The burgeoning opportunities, habits, and trends of shopping on cross-border e-commerce platforms have expedited the prospect of becoming a presence in the global market. This is true for enterprises of all sizes, especially for small? and medium?sized enterprises (SMEs) that want to add their footprint in the international market for the first time. Like any other industry, cross-border e-commerce has its specific economics and driving forces, but has different scopes, challenges, and trends due to the geographic and cultural expanse of relevant environments. Cross-Border E-Commerce Marketing and Management was conceptualized by identifying the scope of new complementary information with a comprehensive understanding of the issues and potential of cross-border e-commerce businesses. The authors believe that this book will not only fill the void in the current research but will also provide far-sighted vision and strategies, as it covers big data, artificial intelligence, IoT, supply chain management, and more. This book provides the necessary knowledge to managers to compete with the competitive market structure and ultimately contribute to the sustainable economic growth of a country. It works as a guideline for existing cross-border e-commerce managers to formulate individual strategies that combine to optimize the industry while keeping the enterprise competitive. This book is useful in both developed and developing country contexts. This publication is an ideal resource for academicians, policy makers, stakeholders, and cross-border e-commerce managers, especially from SMEs.

Handbook of Research on Innovation and Development of E-Commerce and E-Business in ASEAN

Almunawar, Mohammad Nabil,Anshari Ali, Muhammad,Ariff Lim, Syamimi
Handbook of Research on Innovation and Development of E Commerce and E Business in ASEAN Book PDF

Author : Almunawar, Mohammad Nabil,Anshari Ali, Muhammad,Ariff Lim, Syamimi
Publisher : IGI Global
Page : 883 pages
File Size : 45,9 Mb
Release : 2020-08-28
Category : Business & Economics
ISBN : 9781799849858

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Handbook of Research on Innovation and Development of E-Commerce and E-Business in ASEAN by Almunawar, Mohammad Nabil,Anshari Ali, Muhammad,Ariff Lim, Syamimi Pdf

Business-to-consumer (B2C) and consumer-to-consumer (C2C) e-commerce transactions, including social commerce, are rapidly expanding, although e-commerce is still small when compared to traditional business transactions. As the familiarity of making purchases using smart devices continues to expand, many global and regional investors hope to target the ASEAN region to tap into the rising digital market in this region. The Handbook of Research on Innovation and Development of E-Commerce and E-Business in ASEAN is an essential reference source that discusses economics, marketing strategies, and mobile payment systems, as well as digital marketplaces, communication technologies, and social technologies utilized for business purposes. Featuring research on topics such as business culture, mobile technology, and consumer satisfaction, this book is ideally designed for policymakers, financial managers, business professionals, academicians, students, and researchers.

Impact of Mobile Services on Business Development and E-Commerce

Liébana, Francisco,Kalini?, Zoran,Luna, Iviane Ramos de,Rodríguez-Ardura, Inma
Impact of Mobile Services on Business Development and E Commerce Book PDF

Author : Liébana, Francisco,Kalini?, Zoran,Luna, Iviane Ramos de,Rodríguez-Ardura, Inma
Publisher : IGI Global
Page : 280 pages
File Size : 41,7 Mb
Release : 2019-09-27
Category : Business & Economics
ISBN : 9781799800521

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Impact of Mobile Services on Business Development and E-Commerce by Liébana, Francisco,Kalini?, Zoran,Luna, Iviane Ramos de,Rodríguez-Ardura, Inma Pdf

Mobile devices have become an essential item in the daily lives of many people. As with any innovation, mobile services present both opportunities and challenges to current business models. The development of mobile communication coupled with evolving mobile services have completely changed the business landscape and have transformed consumer behavior. It is important to understand the impact that these services have on users’ lives, business, and society. Impact of Mobile Services on Business Development and E-Commerce is a collection of innovative research that focuses on the importance of mobile services in business development and discusses the provision of decentralized services, mobile commerce and marketing, and new models for the delivery of mobile services such as business-to-consumer and peer-to-peer. While highlighting topics including global market, consumer behavior, and customer satisfaction, this book is ideally designed for business managers, executives, marketers, entrepreneurs, financial advisors, consumer behavior analysts, computer engineers, software developers, IT specialists, students, researchers, and business professionals.

Empirical Research for Futuristic E-Commerce Systems: Foundations and Applications

Bilgaiyan, Saurabh,Singh, Jagannath,Das, Himansu
Empirical Research for Futuristic E Commerce Systems Foundations and Applications Book PDF

Author : Bilgaiyan, Saurabh,Singh, Jagannath,Das, Himansu
Publisher : IGI Global
Page : 363 pages
File Size : 52,6 Mb
Release : 2022-06-24
Category : Business & Economics
ISBN : 9781668449714

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Empirical Research for Futuristic E-Commerce Systems: Foundations and Applications by Bilgaiyan, Saurabh,Singh, Jagannath,Das, Himansu Pdf

Recently, there has been an increase in the number of e-commerce users. This has caused online shopping to become a new and challenging market for e-commerce vendors. Security, inventory management, reliability, and performance of e-commerce websites are a few of the challenges associated with the rising popularity of e-commerce. On a daily basis, millions of e-commerce transactions are taking place. This generates a huge amount of data that can be used to solve the various challenges of e-commerce. Further study on how this data can be used to address these issues is required to propel businesses forward. Empirical Research for Futuristic E-Commerce Systems: Foundations and Applications shares experiences and research outcomes on all aspects of intelligent software solutions such as machine learning, nature-inspired computing, and data science for business-to-consumer (B2C) e-commerce. By looking at the exponential growth of the e-commerce market and its popularity, this book also focuses on the current issues, solutions, and future possibilities in the B2C model of e-commerce. Covering a range of critical topics such as online shopping, supply chain management, and blockchain, this reference work is ideal for academic scientists, data scientists, software developers, business experts, researchers, scholars, practitioners, academicians, instructors, and students.

Moving Businesses Online and Embracing E-Commerce: Impact and Opportunities Caused by COVID-19

Semerádová, Tereza,Weinlich, Petr
Moving Businesses Online and Embracing E Commerce Impact and Opportunities Caused by COVID 19 Book PDF

Author : Semerádová, Tereza,Weinlich, Petr
Publisher : IGI Global
Page : 275 pages
File Size : 55,6 Mb
Release : 2021-12-03
Category : Business & Economics
ISBN : 9781799882961

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Moving Businesses Online and Embracing E-Commerce: Impact and Opportunities Caused by COVID-19 by Semerádová, Tereza,Weinlich, Petr Pdf

The COVID-19 pandemic caused global shock to the entire economic system. As a result of the government restrictions, both production and distribution channels were interrupted. In this situation, however, it was possible to observe that some companies were able to adapt to these new conditions. The demand for the possibility of translating physical business into virtual increased. The COVID-19 restrictions showed that many entrepreneurs do not have enough knowledge about the available online tools and possibilities. Given that the digital transformation of business today often consists only of incorporating existing tools into existing processes, transition to e-commerce could be made easily and quickly. Moving Businesses Online and Embracing E-Commerce: Impact and Opportunities Caused by COVID-19 analyzes the impact of COVID-19-related restrictions on business models of enterprises affected most by these restrictions and examines transformational changes induced by the accelerated adoption of internet technologies and transition to e-commerce-based business models. Covering topics such as customer relationship management (CRM), small and medium enterprises (SMEs), and customer loyalty, this book serves as an essential resource for business owners, CEOs, managers, IT consultants, web developers, students, professors, entrepreneurs, researchers, industry professionals, and academicians.