Cross Border Taxation Of E Commerce

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Ecommerce and Cross Border Taxation

Author : William L Richards Jr. S.J.D.
Publisher : First Edition Design Pub.
ISBN 13 : 1622878221
Total Pages : 34 pages
Book Rating : 4.6/5 (228 download)

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Book Synopsis Ecommerce and Cross Border Taxation by : William L Richards Jr. S.J.D.

Download or read book Ecommerce and Cross Border Taxation written by William L Richards Jr. S.J.D. and published by First Edition Design Pub.. This book was released on 2015-01-21 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Cross-border Taxation of E-commerce

Author : Björn Westberg
Publisher :
ISBN 13 : 9789076078472
Total Pages : 320 pages
Book Rating : 4.0/5 (784 download)

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Book Synopsis Cross-border Taxation of E-commerce by : Björn Westberg

Download or read book Cross-border Taxation of E-commerce written by Björn Westberg and published by . This book was released on 2002 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Global Digital Commerce

Author : Arthur Cockfield
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167110
Total Pages : 506 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield

Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Cross-border Consumption Taxation of Digital Supplies

Author : Pernilla Rendahl
Publisher : IBFD
ISBN 13 : 9087220626
Total Pages : 461 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Cross-border Consumption Taxation of Digital Supplies by : Pernilla Rendahl

Download or read book Cross-border Consumption Taxation of Digital Supplies written by Pernilla Rendahl and published by IBFD. This book was released on 2009 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.

E-commerce and Source-based Income Taxation

Author : Dale Pinto
Publisher : IBFD
ISBN 13 : 9076078564
Total Pages : 260 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis E-commerce and Source-based Income Taxation by : Dale Pinto

Download or read book E-commerce and Source-based Income Taxation written by Dale Pinto and published by IBFD. This book was released on 2003 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Author : Arthur J. Cockfield
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Taxing Global Digital Commerce by : Arthur J. Cockfield

Download or read book Taxing Global Digital Commerce written by Arthur J. Cockfield and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

International Taxation in the Age of Electronic Commerce

Author : Jinyan Li
Publisher :
ISBN 13 : 9780888081841
Total Pages : 655 pages
Book Rating : 4.0/5 (818 download)

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Book Synopsis International Taxation in the Age of Electronic Commerce by : Jinyan Li

Download or read book International Taxation in the Age of Electronic Commerce written by Jinyan Li and published by . This book was released on 2003 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Tax Planning

Author : Brendon Barretta
Publisher :
ISBN 13 :
Total Pages : 98 pages
Book Rating : 4.4/5 (546 download)

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Book Synopsis International Tax Planning by : Brendon Barretta

Download or read book International Tax Planning written by Brendon Barretta and published by . This book was released on 2021-08-11 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Written for the CPA or attorney, the advanced studies cover new theories of international tax planning that fit the changes in E-commerce. Learn about the Google treaty shopping tax plan and the tax savings by placing your website on an offshore computer. This book's international tax strategies will provide your clients with legitimate international tax plans. Using new concepts of trust and company law, you learn advanced cross-border tax planning for E-commerce businesses, importers, and the multi-national family.

International Taxation of Electronic Commerce

Author : Richard A. Westin
Publisher :
ISBN 13 : 9789041125101
Total Pages : 0 pages
Book Rating : 4.1/5 (251 download)

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Book Synopsis International Taxation of Electronic Commerce by : Richard A. Westin

Download or read book International Taxation of Electronic Commerce written by Richard A. Westin and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Global Perspectives on E-Commerce Taxation Law

Author : Subhajit Basu
Publisher : Routledge
ISBN 13 : 1317127420
Total Pages : 344 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis Global Perspectives on E-Commerce Taxation Law by : Subhajit Basu

Download or read book Global Perspectives on E-Commerce Taxation Law written by Subhajit Basu and published by Routledge. This book was released on 2016-04-22 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Global Taxation of Cross Border E-Commerce Income

Author : Rifat Azam
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Global Taxation of Cross Border E-Commerce Income by : Rifat Azam

Download or read book Global Taxation of Cross Border E-Commerce Income written by Rifat Azam and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amazon sells tangibles, intangibles and services worldwide that totaled $34 Billion USD in 2010. At eBay.com more than 97 million active users globally meet to sell and buy online in total amount of $62 Billion USD in 2010. Global clicks at Google.com contributed substantially to its $10.5 Billion USD revenues in Q4 2011. In the year 2010 Americans spent around $173 billion USD shopping online. Global e-commerce turnover is expected to grow up to $963 Billion USD in 2013. These figures illustrate the importance of e-commerce in the global economy today and tomorrow. The taxation of e-commerce as well is very much important and difficult issue. This article examines the taxation challenges of e-commerce and discusses the current responses at the academic level, national level and international level. This discussion concludes that the right answer to the challenges was not given so far and the need for a different response is essential in the age of e-commerce. The article argues for the imposition of a global e-commerce tax on cross border e-commerce income and designs the details of the tax. Institutionally, this tax shall be levied and administered by a supra-national institution called the Global Tax Fund and the article sets a framework of the design of this new institution to be established by the countries in new international tax treaty. The proposal adds that the global e-commerce tax revenues shall be spent on funding global public goods, such as climate stability, and global communication infrastructures and so on. A substantial normative work is done in the article to convince that the proposed tax is a good tax from tax policy point of view. The article makes the arguments that the global e-commerce tax to fund global public goods is legitimate, certain, efficient, fair and contributes to the finance of a genuine global need, ultimately concluding that the global e-commerce tax would be a desirable and plausible resolution of linked problems on both the income and the expenditure side of government functions. Furthermore, the article responds to expected objections to the article's novel idea. It argues that supra-national taxation does not infringe tax theory. To the contrary, it goes hand by hand with the theory in the global era. As to state sovereignty objections, the article argues that sovereignty has changed and supranational regimes serve the new sovereignty. This innovative article concludes by calling for thinking in open minds.

The taxation of electronic commerce

Author : Lana Henderson
Publisher : OECD Publishing
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4./5 ( download)

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Book Synopsis The taxation of electronic commerce by : Lana Henderson

Download or read book The taxation of electronic commerce written by Lana Henderson and published by OECD Publishing. This book was released on 2000 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Avoidance Through E-commerce and Cross-border Shopping

Author : Benjamin Harbolt
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (115 download)

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Book Synopsis Tax Avoidance Through E-commerce and Cross-border Shopping by : Benjamin Harbolt

Download or read book Tax Avoidance Through E-commerce and Cross-border Shopping written by Benjamin Harbolt and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: As e-commerce has grown over the last few decades so has states' concern for its use for sales tax avoidance. Using a panel of Washington State tax jurisdictions from 2005 through 2015, I estimate the effect of a sales tax regime change on the elasticities of taxable sales. I find the regime change, targeted at reducing sales tax avoidance through remote purchases, had a differential impact that varied by tax jurisdiction. I find that in tax jurisdictions near the border of lower-sales-tax states (Oregon and Idaho) consumers became more responsive to the difference in sales tax rates across borders than their counterparts in the interior of the state. I interpret this as a substitution by consumers along the Oregon and Idaho border from e-commerce purchases to cross-border shopping in order to avoid sales taxes.

Internet Taxation and E-Retailing Law in the Global Context

Author : Moid, Sana
Publisher : IGI Global
ISBN 13 : 1522537880
Total Pages : 269 pages
Book Rating : 4.5/5 (225 download)

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Book Synopsis Internet Taxation and E-Retailing Law in the Global Context by : Moid, Sana

Download or read book Internet Taxation and E-Retailing Law in the Global Context written by Moid, Sana and published by IGI Global. This book was released on 2018-03-09 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Electronic Commerce and International Taxation

Author : Richard Doernberg
Publisher : Springer
ISBN 13 : 9789041110534
Total Pages : 0 pages
Book Rating : 4.1/5 (15 download)

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Book Synopsis Electronic Commerce and International Taxation by : Richard Doernberg

Download or read book Electronic Commerce and International Taxation written by Richard Doernberg and published by Springer. This book was released on 1998-12-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: `Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. it covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes: The basic principles that govern income and value added taxes an overview of the technological changes that have brought about electronic commerce a concise explanation of how and what happens when electronic commerce is conducted an examination of the ways in which businesses are using the new technology in conducting their everyday activities a discussion of the application of existing tax principles to electronic commerce an exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginable observations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce And The associated benefits and problems Because the implications of electronic commerce vary from industry to industry, this book focuses on the broad issues that span all industries. The information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.

Cross-Border E-Commerce Marketing and Management

Author : Hoque, Md. Rakibul
Publisher : IGI Global
ISBN 13 : 1799858243
Total Pages : 349 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Cross-Border E-Commerce Marketing and Management by : Hoque, Md. Rakibul

Download or read book Cross-Border E-Commerce Marketing and Management written by Hoque, Md. Rakibul and published by IGI Global. This book was released on 2020-10-30 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study

Author : Georg Seitz
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study by : Georg Seitz

Download or read book International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study written by Georg Seitz and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of electronic commerce tax authorities were faced with the challenge of applying traditional tax principles, which have been developed in times where business comprised the delivery of physical goods and services were provided in face-to-face transactions, to cross-border transactions carried out over the Internet. This article outlines the main issues income characterisation and permanent establishments in the international taxation of cross-border transactions in an electronic commerce environment. It analyses the tax consequences in detail along the lines of a case study considering the United States, Germany, and New Zealand. Moreover, the article deals with the current discussion on the attribution of profits between a head office and its permanent establishment of a business involved in electronic commerce. In the final chapter the work describes tax planning strategies and opportunities that are available to an electronic commerce business to further minimise the tax burden.