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Internet Tax Issues
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Author :United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight Publisher : ISBN 13 : Total Pages :122 pages Book Rating :4.F/5 ( download)
Book Synopsis Internet Tax Issues by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Download or read book Internet Tax Issues written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2001 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress Publisher :Createspace Independent Publishing Platform ISBN 13 :9781983492204 Total Pages :116 pages Book Rating :4.4/5 (922 download)
Book Synopsis Internet Tax Issues by : United States. Congress
Download or read book Internet Tax Issues written by United States. Congress and published by Createspace Independent Publishing Platform. This book was released on 2018-01-05 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Internet tax issues : hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, second session, May 16, 2000.
Book Synopsis Internet Tax and Trade Issues by : United States. Congress. Senate. Committee on Finance
Download or read book Internet Tax and Trade Issues written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1998 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Commerce, Science, and Transportation Publisher : ISBN 13 : Total Pages :96 pages Book Rating :4.:/5 (327 download)
Book Synopsis Internet Tax Freedom Act by : United States. Congress. Senate. Committee on Commerce, Science, and Transportation
Download or read book Internet Tax Freedom Act written by United States. Congress. Senate. Committee on Commerce, Science, and Transportation and published by . This book was released on 1998 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis State Taxation of Internet Transactions by : Steven Maguire
Download or read book State Taxation of Internet Transactions written by Steven Maguire and published by DIANE Publishing. This book was released on 2011 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.
Author :United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee on Communications Publisher : ISBN 13 : Total Pages :94 pages Book Rating :4.F/5 ( download)
Book Synopsis S. 442, the Internet Tax Freedom Act by : United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee on Communications
Download or read book S. 442, the Internet Tax Freedom Act written by United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee on Communications and published by . This book was released on 1998 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Commerce. Subcommittee on Telecommunications, Trade, and Consumer Protection Publisher : ISBN 13 : Total Pages :82 pages Book Rating :4.F/5 ( download)
Book Synopsis The Internet Tax Freedom Act by : United States. Congress. House. Committee on Commerce. Subcommittee on Telecommunications, Trade, and Consumer Protection
Download or read book The Internet Tax Freedom Act written by United States. Congress. House. Committee on Commerce. Subcommittee on Telecommunications, Trade, and Consumer Protection and published by . This book was released on 1997 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Commerce, Science, and Transportation Publisher : ISBN 13 : Total Pages :104 pages Book Rating :4.0/5 ( download)
Book Synopsis S. 2255, a Bill to Amend the Internet Tax Freedom Act to Extend the Moratorium Through Calendar Year 2006 by : United States. Congress. Senate. Committee on Commerce, Science, and Transportation
Download or read book S. 2255, a Bill to Amend the Internet Tax Freedom Act to Extend the Moratorium Through Calendar Year 2006 written by United States. Congress. Senate. Committee on Commerce, Science, and Transportation and published by . This book was released on 2003 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Commerce Publisher :DIANE Publishing ISBN 13 :9780788181061 Total Pages :82 pages Book Rating :4.1/5 (81 download)
Book Synopsis Internet Tax Freedom Act... by : United States. Congress. House. Committee on Commerce
Download or read book Internet Tax Freedom Act... written by United States. Congress. House. Committee on Commerce and published by DIANE Publishing. This book was released on 1999-07 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hearing on H.R. 1054, the Internet Tax Freedom Act, which was introduced in a bipartisan effort to limit the ability of State & local governments to impose unnecessary & burdensome taxes on the Internet. Witnesses: Wade Anderson, Dir. of Tax Policy, Texas Comptroller of Public Accounts; Karl A. Frieden, Sr. Mgr., Arthur Andersen; Michael E. Liddick, Dir. of Taxes, America Online, Inc.; Mark Q. Rhoads, Legislative Dir., U.S. Internet Council; & Hon. Ron Wyden, Senator from Oregon. Also includes material submitted by Grover G. Norquist, Pres., Americans for Tax Reform; & prepared statement of U.S. Telephone Assoc.
Book Synopsis Internet Access Tax Moratorium by : James R. White (au)
Download or read book Internet Access Tax Moratorium written by James R. White (au) and published by DIANE Publishing. This book was released on 2006-08 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over 70 million U.S. adults log on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state & local taxation. In 1998, Congress imposed a moratorium temporarily preventing state & local governments from imposing new taxes on Internet access. This report determines the scope of the moratorium & its impact, if any, on state & local revenues. It reviewed the moratorium's language, its legislative history, & associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; & collected info. about 8 case study states not intended to be representative of other states. Charts & tables.
Book Synopsis Tax Theory Applied to the Digital Economy by : Cristian Óliver Lucas-Mas
Download or read book Tax Theory Applied to the Digital Economy written by Cristian Óliver Lucas-Mas and published by World Bank Publications. This book was released on 2021-03-10 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law Publisher : ISBN 13 : Total Pages :158 pages Book Rating :4.:/5 (327 download)
Book Synopsis Internet Tax Freedom Act by : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Download or read book Internet Tax Freedom Act written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 1997 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation and Tax Policy Issues by : Brian L. Yoshov
Download or read book Taxation and Tax Policy Issues written by Brian L. Yoshov and published by Nova Publishers. This book was released on 2007 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2005, Americans paid about $2.1 trillion in combined federal taxes, including income, payroll, and excise taxes, or about 16.8 percent of the Gross Domestic Product (GDP). These taxes fund the services provided by government. As taxpayers, we balance the costs of taxes with the benefits of government. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This book examines the detail which is where vested interests do their damage.
Book Synopsis State Taxation of Internet Transactions by : Steven Maguire
Download or read book State Taxation of Internet Transactions written by Steven Maguire and published by Createspace Independent Publishing Platform. This book was released on 2011-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States Bureau of the Census estimated that $3.4 trillion worth of retail and wholesale transactions were conducted over the Internet in 2009. That amount was 16.8% of all U.S. shipments and sales in that year. Other estimates projected the 2011 so-called e-commerce volume at approximately $3.9 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales taxes on these transactions is difficult to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer's state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled in 1967 that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approximately $11.4 billion in 2012. Congress is involved because interstate commerce typically falls under the Commerce Clause of the Constitution. Opponents of remote vendor sales and use tax collection cite the complexity of the myriad state and local sales tax systems and the difficulty vendors would have in collecting and remitting use taxes. Proponents would like Congress to change the law and allow states to require out-of-state vendors without nexus to collect state use taxes. These proponents acknowledge that simplification and harmonization of state tax systems are likely prerequisites for Congress to consider approval of increased collection authority for states. A number of states have been working together to harmonize sales tax collection and have created the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA member states hope that Congress can be persuaded to allow them to require out-of-state vendors to collect taxes from customers in SSUTA member states. In the 112th Congress, S. 1452 and H.R. 2701 (Senator Durbin and Representative Conyers) would grant SSUTA member states the authority to compel out-of-state vendors in other member states to collect sales and use taxes. In addition, H.R. 3179 (Representative Womack) would also grant states the authority to compel out-of-state vendors to collect use taxes provided selected simplification efforts are implemented. A related issue is the "Internet Tax Moratorium." The relatively narrow moratorium prohibits (1) new taxes on Internet access services and (2) multiple or discriminatory taxes on Internet commerce. Congress has extended the "Internet Tax Moratorium" twice. The most recent extension expires November 1, 2014. The moratorium is distinct from the remote use tax collection issue, but has been linked in past debates. An analysis of the Internet tax moratorium is beyond the scope of this report. Congressional Research Service.
Download or read book Internet Taxation written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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
Author :United States Government Accountability Office Publisher :Createspace Independent Publishing Platform ISBN 13 :9781976428364 Total Pages :56 pages Book Rating :4.4/5 (283 download)
Book Synopsis Internet Access Tax Moratorium by : United States Government Accountability Office
Download or read book Internet Access Tax Moratorium written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-09-15 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: According to one report, at the end of 2004, some 70 million U.S. adults logged on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state and local taxation. In 1998, Congress imposed a moratorium temporarily preventing state and local governments from imposing new taxes on Internet access. Existing state and local taxes were grandfathered. In amending the moratorium in 2004, Congress required GAO to study its impact on state and local government revenues. This report's objectives are to determine the scope of the moratorium and its impact, if any, on state and local revenues. For this report, GAO reviewed the moratorium's language, its legislative history, and associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; and collected information about eight case study states not intended to be representative of other states. GAO chose the states considering such factors as whether they had taxes grandfathered for different forms
