Tax Theory Applied to the Digital Economy

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Publisher :
ISBN 13 : 9781464816543
Total Pages : 0 pages
Book Rating : 4.8/5 (165 download)

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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 . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).

Internet Tax Freedom Act

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Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.:/5 (327 download)

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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:

State Taxation of Internet Transactions

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Publisher : DIANE Publishing
ISBN 13 : 1437988105
Total Pages : 19 pages
Book Rating : 4.4/5 (379 download)

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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.

Internet Tax Freedom Act

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Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Internet Tax Freedom Act by : United States. Congress. Senate. Committee on Finance

Download or read book Internet Tax Freedom Act written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1998 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internet Tax Freedom Act

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Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.:/5 (327 download)

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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 . This book was released on 1998 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internet Access Tax Moratorium

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Publisher : DIANE Publishing
ISBN 13 : 9781422305782
Total Pages : 56 pages
Book Rating : 4.3/5 (57 download)

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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.

S. 442, the Internet Tax Freedom Act

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Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.:/5 (51 download)

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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 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing the Internet

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Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Taxing the Internet by : Chloe Bullard

Download or read book Taxing the Internet written by Chloe Bullard and published by . This book was released on 1998 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Internet Tax Freedom Act

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Publisher :
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.0/5 (18 download)

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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 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Theory Applied to the Digital Economy

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Publisher : World Bank Publications
ISBN 13 : 1464816557
Total Pages : 217 pages
Book Rating : 4.4/5 (648 download)

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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.

Internet Tax and Trade Issues

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Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.F/5 ( download)

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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:

Internet Tax Issues

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Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.F/5 ( download)

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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:

Internet Access Tax Moratorium

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Publisher : DIANE Publishing
ISBN 13 : 1428930353
Total Pages : 55 pages
Book Rating : 4.4/5 (289 download)

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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 DIANE Publishing. This book was released on 2006 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internet Tax Freedom Act

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Publisher :
ISBN 13 :
Total Pages : 158 pages
Book Rating : 4.:/5 (327 download)

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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:

Internet Tax Reform and Reduction Act of 2000, Internet Tax Simplification Act of 2000, and Fair and Equitable Interstate Tax Compact Simplification Act of 2000

Download Internet Tax Reform and Reduction Act of 2000, Internet Tax Simplification Act of 2000, and Fair and Equitable Interstate Tax Compact Simplification Act of 2000 PDF Online Free

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ISBN 13 :
Total Pages : 198 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Internet Tax Reform and Reduction Act of 2000, Internet Tax Simplification Act of 2000, and Fair and Equitable Interstate Tax Compact Simplification Act of 2000 by : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law

Download or read book Internet Tax Reform and Reduction Act of 2000, Internet Tax Simplification Act of 2000, and Fair and Equitable Interstate Tax Compact Simplification Act of 2000 written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 2000 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internet Taxation and E-Retailing Law in the Global Context

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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.

S. 2255, a Bill to Amend the Internet Tax Freedom Act to Extend the Moratorium Through Calendar Year 2006

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Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.0/5 ( download)

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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: