The Taxation Of Cloud Computing And Digital Content

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Tax Sovereignty and the Law in the Digital and Global Economy

Author : Francesco Farri
Publisher : Routledge
ISBN 13 : 1000217485
Total Pages : 258 pages
Book Rating : 4.0/5 (2 download)

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Book Synopsis Tax Sovereignty and the Law in the Digital and Global Economy by : Francesco Farri

Download or read book Tax Sovereignty and the Law in the Digital and Global Economy written by Francesco Farri and published by Routledge. This book was released on 2020-09-27 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.

State Taxation

Author : Jerome R. Hellerstein
Publisher :
ISBN 13 : 9780791336496
Total Pages : 0 pages
Book Rating : 4.3/5 (364 download)

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Book Synopsis State Taxation by : Jerome R. Hellerstein

Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on 1998 with total page 0 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 : 529 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 529 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

Research Handbook on Electronic Commerce Law

Author : John A. Rothchild
Publisher : Edward Elgar Publishing
ISBN 13 : 1783479922
Total Pages : 637 pages
Book Rating : 4.7/5 (834 download)

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Book Synopsis Research Handbook on Electronic Commerce Law by : John A. Rothchild

Download or read book Research Handbook on Electronic Commerce Law written by John A. Rothchild and published by Edward Elgar Publishing. This book was released on 2016-09-30 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The steady growth of internet commerce over the past twenty years has given rise to a host of new legal issues in a broad range of fields. This authoritative Research Handbook comprises chapters by leading scholars which will provide a solid foundation for newcomers to the subject and also offer exciting new insights that will further the understanding of e-commerce experts. Key topics covered include: contracting, payments, intellectual property, extraterritorial enforcement, alternative dispute resolution, social media, consumer protection, network neutrality, online gambling, domain name governance, and privacy.

Digitalization and Taxation in Asia

Author : Ms. Era Dabla-Norris
Publisher : International Monetary Fund
ISBN 13 : 1513577425
Total Pages : 75 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Digitalization and Taxation in Asia by : Ms. Era Dabla-Norris

Download or read book Digitalization and Taxation in Asia written by Ms. Era Dabla-Norris and published by International Monetary Fund. This book was released on 2021-09-14 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.

Taxing the Digital Economy

Author : Craig Elliffe
Publisher : Cambridge University Press
ISBN 13 : 1108617913
Total Pages : 355 pages
Book Rating : 4.1/5 (86 download)

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Book Synopsis Taxing the Digital Economy by : Craig Elliffe

Download or read book Taxing the Digital Economy written by Craig Elliffe and published by Cambridge University Press. This book was released on 2021-05-13 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform.

Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods

Author : John Brondolo
Publisher : International Monetary Fund
ISBN 13 : 1513576488
Total Pages : 40 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods by : John Brondolo

Download or read book Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods written by John Brondolo and published by International Monetary Fund. This book was released on 2021-05-21 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?

Cloud Computing Law

Author : Christopher Millard
Publisher : OUP Oxford
ISBN 13 : 9780199671687
Total Pages : 448 pages
Book Rating : 4.6/5 (716 download)

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Book Synopsis Cloud Computing Law by : Christopher Millard

Download or read book Cloud Computing Law written by Christopher Millard and published by OUP Oxford. This book was released on 2013-10 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on innovative research undertaken by the 'Cloud Legal Project' at Queen Mary, University of London, this work analyses the key legal and regulatory issues relevant to cloud computing under European and English law.

Cloud Computing

Author : Dan C. Marinescu
Publisher : Newnes
ISBN 13 : 012404641X
Total Pages : 415 pages
Book Rating : 4.1/5 (24 download)

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Book Synopsis Cloud Computing by : Dan C. Marinescu

Download or read book Cloud Computing written by Dan C. Marinescu and published by Newnes. This book was released on 2013-05-30 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cloud Computing: Theory and Practice provides students and IT professionals with an in-depth analysis of the cloud from the ground up. Beginning with a discussion of parallel computing and architectures and distributed systems, the book turns to contemporary cloud infrastructures, how they are being deployed at leading companies such as Amazon, Google and Apple, and how they can be applied in fields such as healthcare, banking and science. The volume also examines how to successfully deploy a cloud application across the enterprise using virtualization, resource management and the right amount of networking support, including content delivery networks and storage area networks. Developers will find a complete introduction to application development provided on a variety of platforms. - Learn about recent trends in cloud computing in critical areas such as: resource management, security, energy consumption, ethics, and complex systems - Get a detailed hands-on set of practical recipes that help simplify the deployment of a cloud based system for practical use of computing clouds along with an in-depth discussion of several projects - Understand the evolution of cloud computing and why the cloud computing paradigm has a better chance to succeed than previous efforts in large-scale distributed computing

Taxation History, Theory, Law and Administration

Author : Parthasarathi Shome
Publisher : Springer Nature
ISBN 13 : 3030682145
Total Pages : 507 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

Download or read book Taxation History, Theory, Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

International VAT/GST Guidelines

Author : OECD
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264272040
Total Pages : 0 pages
Book Rating : 4.2/5 (72 download)

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Book Synopsis International VAT/GST Guidelines by : OECD

Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

Technologies for Better Tax Administration A Practical Guide for Revenue Bodies

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264256431
Total Pages : 110 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Technologies for Better Tax Administration A Practical Guide for Revenue Bodies by : OECD

Download or read book Technologies for Better Tax Administration A Practical Guide for Revenue Bodies written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.

Taxation of Big Data

Author : Xavier Oberson
Publisher : Springer Nature
ISBN 13 : 3031433726
Total Pages : 227 pages
Book Rating : 4.0/5 (314 download)

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Book Synopsis Taxation of Big Data by : Xavier Oberson

Download or read book Taxation of Big Data written by Xavier Oberson and published by Springer Nature. This book was released on 2023-12-02 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has the merit of being the first book analysing different aspects of data taxation from a wide perspective encompassing not only tax law but also other significant issues related to data, such as data protection and economic inefficiencies. The main aim is to provide data-specific solutions to data-driven problems. In the midst of a number of critical issues and a great deal of uncertainty currently reigning in the field, the authors attempt to put forward easy-to-implement and efficient proposals on the basis of an interdisciplinary analysis. The core idea of this book consists of segregating the utilisation of data into four different yet interdependent steps and constructing the tax law analysis on top of these four corner stones. Step one, occurring in the generation and collection phases of the data’s life cycle, comprises ‘the digital barter’ and other collection of data. Step two, taking place during the processing and analytics phases of the data’s life cycle, consists of microwork. Step three, situated in the storage, processing, analytics and use phases of the data’s life cycle, encompasses aggregation and internal use of data. Step four, materialising during the distribution and use phases of the data’s life cycle, covers sale of data, transfer of data and granting the right to use a database. The main issues occurring in each of the four steps are analysed separately, and yet interdependently, with an emphasis on international tax law. The book also comprises a VAT analysis; suggestion of a new type of tax, namely «data collection tax»; and a brief opinion on a potential future «robo-data tax». The subjects explored in this book are of interest for researchers, lawyers as well as tax administrations. Albeit being an academic publication, the developments made in this contribution are also relevant for the general public. After all, data, the youngest intangible, constitute the raw material of the fourth industrial revolution; and their use and taxation affect each and every citizen!

Cloud Computing

Author : Frederic Magoules
Publisher : CRC Press
ISBN 13 : 1466507837
Total Pages : 231 pages
Book Rating : 4.4/5 (665 download)

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Book Synopsis Cloud Computing by : Frederic Magoules

Download or read book Cloud Computing written by Frederic Magoules and published by CRC Press. This book was released on 2016-04-19 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: As more and more data is generated at a faster-than-ever rate, processing large volumes of data is becoming a challenge for data analysis software. Addressing performance issues, Cloud Computing: Data-Intensive Computing and Scheduling explores the evolution of classical techniques and describes completely new methods and innovative algorithms. The

Tax and Technology

Author : Annika Streicher
Publisher : Linde Verlag GmbH
ISBN 13 : 3709413001
Total Pages : 533 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Tax and Technology by : Annika Streicher

Download or read book Tax and Technology written by Annika Streicher and published by Linde Verlag GmbH. This book was released on 2023-10-13 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, indirect tax law, and tax procedures including tax compliance, and tax control functions. International organizations such as the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), and the European Commission as a supranational organization fostered critical legislative reforms and proposals among which are the OECD Two-Pillar Solution to Address the Tax Challenges Arising from Digitalisation of the Economy, Article 12B of the UN Model Tax Convention to tax automated digital services, new rules for tracing transfers of crypto-assets in the EU, as well as the EU ́s VAT e-commerce package and "VAT in the Digital Age" package. While these proposals aim to address a wide range of the benefits and challenges of Economy 4.0, certain questions arise concerning the consistency of the legislative developments with their initial objectives, the appropriateness of the legal form for the economic substance of the regulated relations for the effectiveness of the regulations as well as their coherence. This volume contains a collection of scientific chapters on the general topic "Tax and Technology" that were successfully completed by the 2022/2023 LL.M. graduates of the Institute for Austrian and International Tax Law, WU. The volume is divided into three parts that contain the contributions dealing with the impact of the technology on international tax law, indirect tax law, and procedural law. Each chapter provides an in-depth analysis of a unique research question aiming to innovatively contribute to the current debate and develop a practical approach for implementing the findings.

Taxation in a Global Digital Economy

Author : Ina Kerschner
Publisher : Linde Verlag GmbH
ISBN 13 : 3709409055
Total Pages : 519 pages
Book Rating : 4.7/5 (94 download)

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Book Synopsis Taxation in a Global Digital Economy by : Ina Kerschner

Download or read book Taxation in a Global Digital Economy written by Ina Kerschner and published by Linde Verlag GmbH. This book was released on 2017-10-04 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.

Cross-Border Taxation of Permanent Establishments

Author : Andreas Waltrich
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041168389
Total Pages : 340 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Cross-Border Taxation of Permanent Establishments by : Andreas Waltrich

Download or read book Cross-Border Taxation of Permanent Establishments written by Andreas Waltrich and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.