Taxing Global Digital Commerce

Author : Arthur Cockfield,Walter Hellerstein,Marie Lamensch
Publisher : Kluwer Law International B.V.
Page : 506 pages
File Size : 51,7 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 : Arthur Cockfield,Walter Hellerstein,Marie Lamensch
Publisher : Unknown
Page : 544 pages
File Size : 43,5 Mb
Release : 2019-11-07
Category : Electronic
ISBN : 9041167099

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

Taxing Global Digital Commerce' studies the tax challenges presented by cross-border digital commerce and reports on the rapidly changing environment surrounding the challenges. 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 that reflects the significant changes that had been made to the content of the earlier volumes. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the Organisation for Economic Co-operation and Development and G20 Base Erosion and Profit Shifting (BEPS) reforms. It then explores the new EU VAT rules for both tangible and intangible Internet supplies and the implications of digital commerce for US state retail sales and use tax regimes, taking account of the significant developments resulting from the 2018 US Supreme Court decision in 'Wayfair'.

Author : Subhajit Basu
Publisher : Routledge
Page : 344 pages
File Size : 41,6 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 : Moid, Sana,Dixit, Shailja
Publisher : IGI Global
Page : 245 pages
File Size : 47,5 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 : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 44,9 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.

Author : Dale Pinto
Publisher : IBFD
Page : 260 pages
File Size : 55,8 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.

Author : Ina Kerschner,Maryte Somare
Publisher : Linde Verlag GmbH
Page : 488 pages
File Size : 50,9 Mb
Release : 2017-10-04
Category : Law
ISBN : 9783709409046

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Taxation in a Global Digital Economy by Ina Kerschner,Maryte Somare Pdf

Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law“Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.

Author : Craig Elliffe
Publisher : Unknown
Page : 128 pages
File Size : 51,9 Mb
Release : 2021-02
Category : Electronic
ISBN : 1108750699

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Taxing the Digital Economy by Craig Elliffe Pdf

"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies grow much faster than other firms. In 2006, technology companies accounted for 7% of the top 20 market capitalisation of EU companies, by 2017 this had grown to 54%. Digital companies rely less on physical presence utilising intellectual property, enabling companies to set up a business far away from their consumers, where some of the actual economic activity takes place. Most concerning is the fact that, on average, digitalised businesses face an effective tax rate of only 9.5% compared to 23.2% for traditional business models.1 Consequently, there is widespread concern from governments and the public about the low level of income tax paid by companies operating in the digital economy"--

Author : Richard A. Westin
Publisher : Unknown
Page : 0 pages
File Size : 53,9 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.

Author : Björn Westberg
Publisher : Unknown
Page : 320 pages
File Size : 48,8 Mb
Release : 2002
Category : Business enterprises, Foreign
ISBN : 9076078475

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Cross-border Taxation of E-commerce by Björn Westberg Pdf

Author : Richard Doernberg
Publisher : Springer
Page : 0 pages
File Size : 55,9 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.

Author : Anne Michèle Bardopoulos
Publisher : Springer
Page : 370 pages
File Size : 55,5 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.

Author : OECD
Publisher : OECD Publishing
Page : 164 pages
File Size : 54,8 Mb
Release : 2005-05-12
Category : Electronic
ISBN : 9789264007222

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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 : Francesco Boccia,Robert Leonardi
Publisher : Springer
Page : 148 pages
File Size : 45,6 Mb
Release : 2017-02-08
Category : Business & Economics
ISBN : 9783319436906

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The Challenge of the Digital Economy by Francesco Boccia,Robert Leonardi Pdf

This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors are leading experts in the fields of taxation and the digital economy and contextualise the key issues surrounding the digitalisation of the economy from an international perspective.

Author : Cristian Óliver Lucas-Mas,Raúl Félix Junquera-Varela
Publisher : World Bank Publications
Page : 217 pages
File Size : 55,5 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.