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Author : Peter Lee U
Publisher : Unknown
Page : 72 pages
File Size : 45,8 Mb
Release : 2006
Category : Electronic commerce
ISBN : UOM:39015063118825
Author : Arthur Cockfield,Walter Hellerstein,Marie Lamensch
Publisher : Kluwer Law International B.V.
Page : 506 pages
File Size : 41,7 Mb
Release : 2019-11-07
Category : Law
ISBN : 9789041167118
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 : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 48,9 Mb
Release : 2019-06-20
Category : Electronic
ISBN : 9789264344112
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Author : Shu-Chien Chen
Publisher : Kluwer Law International B.V.
Page : 471 pages
File Size : 49,5 Mb
Release : 2023-03-09
Category : Law
ISBN : 9789403532967
International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globalized and digitalized world. This important and far-seeing book demonstrates how formulary apportionment (FA) – an approach by which a multinational corporation pays each jurisdiction’s corporate tax based on the share of its worldwide income allocated to that jurisdiction – can achieve the much-sought goal of aligning value creation and taxation. The author, through an intensive analysis of the European Union’s (EU’s) Common Consolidated Corporate Tax Base (CCCTB) Directive Proposal(s) and comparison to the United States (US’s) formulary apportionment experience, shows how the perceived problems with an FA system can be overcome and lays out the necessary elements for its feasibility. With detailed attention to the debates around formulary apportionment and its theoretical foundations, the book provides a blueprint for rebuilding the normative framework for the EU’s tax reform by clearly analysing the implications of the following and more: theorising public benefits to be represented by taxation; reorganising different economic theories about tax neutrality and tax justice; advancing the comparative legal research methodology to analyse law reform by combining the functional approach and the problem-solving approach; designing the logical formulary apportionment system for digital economy; ensuring the removal of the incentive for multinationals to shift reported income to low-tax locations; reducing the tax system’s complexity and the administrative burden it imposes on firms; eliminating transfer pricing complexity for intra-firm transactions; achieving equal weighting of the sales factor, the labour factor, and the asset factor in the formula; application of ‘destination-based’ rule for attributing the sales factor; and replacing the traditional permanent establishment nexus with a ‘factor presence nexus’. The presentation incorporates extensive comparison between the EU’s formulary apportionment tax reform option and FA systems existing in the United States (US) at state level, including reference to relevant US case law and legislation. As a possible option to address the problem of base erosion and profit shifting (BEPS), formulary apportionment is gaining increasing acceptance and attention. This book will prove invaluable to taxation authorities, tax practitioners, and scholars in its deeply informed and systematic guidance on good practices and prevention of problematic experiences in establishing and implementing an effective and market-neutral FA system.
Author : Dr Subhajit Basu
Publisher : Ashgate Publishing, Ltd.
Page : 344 pages
File Size : 46,7 Mb
Release : 2013-01-28
Category : Business & Economics
ISBN : 9781409493433
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 : Lee W. McKnight,Joseph P. Bailey
Publisher : MIT Press
Page : 546 pages
File Size : 44,6 Mb
Release : 1998
Category : Business & Economics
ISBN : 0262631911
The Internet has rapidly become an important element of the economic system. The lack of accepted metrics for economic analysis of Internet transactions is therefore increasingly problematic. This book, one of the first to bring together research on Internet engineering and economics, attempts to establish such metrics. The chapters, which developed out of a 1995 workshop held at MIT, include architectural models and analyses of Internet usage, as well as alternative pricing policies. The book is organized into six sections: 1) Introduction to Internet Economics, 2) The Economics of the Internet, 3) Interconnection and Multicast Economics, 4) Usage Sensitive Pricing, 5) Internet Commerce, and 6) Internet Economics and Policy. Contributors Loretta Anania, Joseph P. Bailey, Nevil Brownlee, David Carver, David Clark, David W. Crawford, Ketil Danielsen, Deborah Estrin, Branko Gerovac, David Gingold, Jiong Gong, Alok Gupta, Shai Herzog, Clark Johnson, Martyne M. Hallgren, Frank P. Kelly, Charlie Lai, Alan K. McAdams, Jeffrey K. MacKie-Mason, Lee W. McKnight, Gennady Medvinsky, Liam Murphy, John Murphy, B. Clifford Neuman, Jon M. Peha, Joseph Reagle, Mitrabarun Sarkar, Scott Shenker, Marvin A. Sirbu, Richard Jay Solomon, Padmanabhan Srinagesh, Dale O. Stahl, Hal R. Varian, Qiong Wang, Martin Weiss, Andrew B. Whinston
Author : United States. Congress. Senate. Committee on Commerce, Science, and Transportation
Publisher : Unknown
Page : 104 pages
File Size : 42,6 Mb
Release : 2003
Category : Electronic commerce
ISBN : UCAL:B5183345
Author : Gurpreet Dhillon
Publisher : IGI Global
Page : 286 pages
File Size : 40,5 Mb
Release : 2003-01-01
Category : Business & Economics
ISBN : 1931777853
"Information technology is analyzed in terms of who is affected and what impact those changes have on society in this examination of the social challenges of the modern era. The effects of information resource management, information technology, and information systems are discussed in contexts such as business, government, and human relationships. Policies on e-commerce taxation, Internet privacy, and software piracy are covered."
Author : Jeffrey K. MacKie-Mason,Hal R. Varian
Publisher : Unknown
Page : 0 pages
File Size : 41,8 Mb
Release : 2015
Category : Electronic
ISBN : OCLC:1375298932
We describe the technology and costs of the Internet, then discuss how to design efficient pricing in order to allocate scarce Internet resources. We offer a "smart market" as a device to efficiently price congestion.
Author : Philippine Institute for Development Studies
Publisher : Unknown
Page : 72 pages
File Size : 40,7 Mb
Release : 2000
Category : Philippines
ISBN : UOM:39015084834020
Author : Economic and Social Commission for Asia and the Pacific
Publisher : United Nations
Page : 122 pages
File Size : 42,7 Mb
Release : 2019-06-23
Category : Business & Economics
ISBN : 9789210479387
The region has seen tremendous economic and social progress over the last 50 years, However, despite progress on many fronts, the region is not on track to meet many of the Sustainable Development Goals (SDGs). The gains from economic growth are not being shared by all. Available jobs do not fully translate into decent work. The region is home to five of the worlds 10 countries most affected by climate risks. Policies are needed to maintain growth momentum while enhancing the drivers of sustainable development. The Survey explores the critical role of investment for SDG requirements.
Author : Seiichi Masuyama,Donna Vandenbrink
Publisher : Institute of Southeast Asian Studies
Page : 332 pages
File Size : 49,8 Mb
Release : 2003-01-21
Category : Business & Economics
ISBN : 9789812301802
The evolution of the information and communications technology (ICT) paradigm is shifting the basis for economic activity from material and labour inputs to knowledge and information inputs, spawning the knowledge-based economy. In East Asia, it is evident that the emergence of the knowledge-based economy is disrupting the flying geese pattern of development and creating a new industrial geography. This book gives a picture of the shifting industrial geography in the region based on accounts of the status of the knowledge-based economy in ten individual East Asian economies. For some economies the increased production of ICT equipment and services is the pathway to the knowledge-based economy and even to leapfrogging ahead of more advanced economies. Other economies are focused on putting in place the physical and institutional infrastructure to connect to electronic networks and avoid the digital divide. For yet others, the emergence of the knowledge-based economy is expanding their role in the region, adding the role of ICT hub.
Author : Harbhajan S. Kehal,Varinder P. Singh
Publisher : IGI Global
Page : 395 pages
File Size : 49,6 Mb
Release : 2005-01-01
Category : Computers
ISBN : 9781591403654
Annotation Digital Economy provides information about the socioeconomic aspects of the digital economy. This set of eighteen essays covers the effects of digital economy on business transactions, technology and culture, as well as on education. It also covers various aspects of global production, trade, and investment and the effects of the Internet.
Author : John D. Nugent
Publisher : University of Oklahoma Press
Page : 346 pages
File Size : 43,6 Mb
Release : 2012-11-27
Category : Political Science
ISBN : 9780806186153
Explains the dynamics of federalism in today’s policymaking process The checks and balances built into the U.S. Constitution are designed to decentralize and thus limit the powers of government. This system works both horizontally—among the executive, legislative, and judicial branches—and vertically—between the federal government and state governments. That vertical separation, known as federalism, is intended to restrain the powers of the federal government, yet many political observers today believe that the federal government routinely oversteps its bounds at the expense of states. In Safeguarding Federalism, John D. Nugent argues that contrary to common perception, federalism is alive and well—if in a form different from what the Framers of the Constitution envisioned. According to Nugent, state officials have numerous options for affecting the development and implementation of federal policy and can soften, slow down, or even halt federal efforts they perceive as harming their interests. Nugent describes the general approaches states use to safeguard their interests, such as influencing the federal policy, contributing to policy formulation, encouraging or discouraging policy enactment, participating in policy implementation, and providing necessary feedback on policy success or failure. Demonstrating the workings of these safeguards through detailed analysis of recent federal initiatives, including the 1996 welfare reform law, the Clean Air Act, moratoriums on state taxation of Internet commerce, and the highly controversial No Child Left Behind Act, Nugent shows how states’ promotion of their own interests preserves the Founders’ system of constitutional federalism today.
Author : Anonim
Publisher : Unknown
Page : 176 pages
File Size : 49,6 Mb
Release : 1999
Category : Electronic
ISBN : MINN:31951P00669722Q
