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Author : Jinyan Li
Publisher :
ISBN 13 : 9780888081841
Total Pages : 655 pages
Book Rating : 4.0/5 (818 download)
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:
Author : Richard A. Westin
Publisher :
ISBN 13 : 9789041125101
Total Pages : 0 pages
Book Rating : 4.1/5 (251 download)
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.
Author : Richard Doernberg
Publisher : Springer
ISBN 13 : 9789041110534
Total Pages : 0 pages
Book Rating : 4.1/5 (15 download)
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.
Author :
Publisher :
ISBN 13 :
Total Pages : 177 pages
Book Rating : 4.:/5 (222 download)
Download or read book The International Taxation of Electronic Commerce written by and published by . This book was released on 1997 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dale Pinto
Publisher : IBFD
ISBN 13 : 9076078564
Total Pages : 260 pages
Book Rating : 4.0/5 (76 download)
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.
Author : Reuven Shlomo Avi-Yonah
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.:/5 (844 download)
Download or read book International Taxation of Electronic Commerce written by Reuven Shlomo Avi-Yonah and published by . This book was released on 1997 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Subhajit Basu
Publisher : Routledge
ISBN 13 : 1317127420
Total Pages : 344 pages
Book Rating : 4.3/5 (171 download)
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.
Author : Nuran Kerimov
Publisher :
ISBN 13 :
Total Pages : 146 pages
Book Rating : 4.:/5 (511 download)
Download or read book Current Problems of International Taxation of Electronic Commerce written by Nuran Kerimov and published by . This book was released on 2002 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Oleksandr Pastukhov
Publisher :
ISBN 13 :
Total Pages : 399 pages
Book Rating : 4.:/5 (91 download)
Download or read book International Taxation of Electronic Commerce written by Oleksandr Pastukhov and published by . This book was released on 2008 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Richard Doernberg
Publisher : Springer
ISBN 13 : 9789041116833
Total Pages : 0 pages
Book Rating : 4.1/5 (168 download)
Download or read book Electronic Commerce and Multi-Jurisdictional Taxation written by Richard Doernberg and published by Springer. This book was released on 2001-09-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Samuel Mantilla
Publisher :
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.:/5 (47 download)
Download or read book International Taxation and Electronic Commerce written by Samuel Mantilla and published by . This book was released on 1998 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Moid, Sana
Publisher : IGI Global
ISBN 13 : 1522537880
Total Pages : 269 pages
Book Rating : 4.5/5 (225 download)
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.
Author : Augustus Fungo
Publisher : LAP Lambert Academic Publishing
ISBN 13 : 9783843383981
Total Pages : 96 pages
Book Rating : 4.3/5 (839 download)
Download or read book E-Commerce and International Taxation of Online Transactions written by Augustus Fungo and published by LAP Lambert Academic Publishing. This book was released on 2011-01 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written in a lucid and readable style, E-commerce and International Taxation; Legal Problems affecting the taxation of Online transactions is rich in information and discussion about problems and challenges that are experienced during this transition period from brick and mortar commerce to electronic commerce, one of them being how and through which means an online transaction can be taxed taking into account that parties are living in different jurisdiction with differing legal systems. Again the existing laws are based more on brick and mortar commerce than e-commerce. The existing ideas of permanent establishment, residence and source are almost loosing their meaning when it comes to online transacting. Goods do not necessarily deliver through physical borders but abstract one.The book will prove very useful to the reader and lay a foundation for further discussion.
Author : Reuven S. Avi-Yonah
Publisher :
ISBN 13 :
Total Pages : 37 pages
Book Rating : 4.:/5 (785 download)
Download or read book International Taxation of Electronic Commerce written by Reuven S. Avi-Yonah and published by . This book was released on 2003 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mario Gasbarro
Publisher :
ISBN 13 :
Total Pages : 94 pages
Book Rating : 4.:/5 (518 download)
Download or read book Electronic Commerce and International Taxation written by Mario Gasbarro and published by . This book was released on 2002 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Malkawi, Ramzi F.
Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.:/5 (819 download)
Download or read book International Taxation of Electronic Commerce written by Malkawi, Ramzi F. and published by . This book was released on 2000 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ajit Kumar Singh
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403533641
Total Pages : 234 pages
Book Rating : 4.4/5 (35 download)
Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
