Internet Taxation
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Internet Taxation
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Author : Albert Tokin
language : en
Publisher: Nova Biomedical Books
Release Date : 2003
Internet Taxation written by Albert Tokin and has been published by Nova Biomedical Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Electronic commerce categories.
This book describes state sales and use taxes and the potential effect of Internet transactions on the administration and revenue of the tax. Topics covered include state and local tax rates, state tax base, efficiency and equity of differential sales taxes, and sales revenue data for fifty states and the District of Colombia. The moratorium on the new Internet taxes as part of the Internet Tax Freedom Act of 1998 (ITFA) is discussed as is the proposed extension and expansion of the legislation. The Advisory Commission on Electronic Commerce, formed as part of ITFA, is a source of additional information on the taxation of electronic commerce. This book contains descriptions and pro-con analyses of each issue related to whether or not to extend the current moratorium on taxation of Internet transactions. References are made to specific bills that take position on each particular issue.
Tax Theory Applied To The Digital Economy
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Author : Cristian Óliver Lucas-Mas
language : en
Publisher: World Bank Publications
Release Date : 2021-03-10
Tax Theory Applied To The Digital Economy written by Cristian Óliver Lucas-Mas and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-10 with Business & Economics categories.
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 Taxation And E Retailing Law In The Global Context
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Author : Moid, Sana
language : en
Publisher: IGI Global
Release Date : 2018-03-09
Internet Taxation And E Retailing Law In The Global Context written by Moid, Sana and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-09 with Business & Economics categories.
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.
Internet Tax Freedom Act
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Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
language : en
Publisher:
Release Date : 1997
Internet Tax Freedom Act written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Law categories.
Taxing Global Digital Commerce
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Author : Arthur Cockfield
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-11-07
Taxing Global Digital Commerce written by Arthur Cockfield and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-07 with Law categories.
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
State Taxation Of Internet Transactions
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Author : Steven Maguire
language : en
Publisher: DIANE Publishing
Release Date : 2011
State Taxation Of Internet Transactions written by Steven Maguire and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
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 Taxation
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Author :
language : en
Publisher:
Release Date : 2005
Internet Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
Taxes Digital Commerce And Taxation In Singapore
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Author : Paul Hype Page
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2016-06-09
Taxes Digital Commerce And Taxation In Singapore written by Paul Hype Page and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-09 with categories.
Have a tax question for your Online Business? Want to increase your tax refund or reduce the amount of taxes you need to pay or Take advantage of Tax-havens ? This Quick guide will Give You a un-Taxing Headstart! This Booklet can answer the Most Complex tax questions you may have without the need to bore you with technical mumble jumble. If you have a business on the internet, this booklet Will Give You a Clear and a Concise Picture on International Taxes, tax-free Wealth and Tax havens. Wondering if a tax deduction applies to your situation? Maybe you're confused about which taxes apply to your business. This booklet CAN give you the Answer. Don't wait any longer and Download this Easy & Concise Booklet now!
Internet Tax Freedom Act
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Author : United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
language : en
Publisher:
Release Date : 2008
Internet Tax Freedom Act written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
The Internet Economy
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Author : Alan E. Wiseman
language : en
Publisher: Rowman & Littlefield
Release Date : 2010-12-01
The Internet Economy written by Alan E. Wiseman and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-01 with Business & Economics categories.
In 1998, Internet-related industries created over a million jobs and generated more than $330 billion in revenue. As of December 1999, almost five million commercial websites had emerged, and that number was increasing at a rate of almost half a million per month. The explosive growth of the Internet economy has drastically changed the way commercial transactions are conducted, making anything from books to databases available at the click of a mouse. This book investigates the underlying economics of the Internet, focusing specifically on the pricing of access, the pricing of goods and services sold online, the relationship between network effects, technological innovation and business strategy, and the issues surrounding taxation of electronic commerce. Addressing the economic aspects of the Internet and electronic commerce as well as traditional pricing practices and market structure, this volume will serve as a roadmap for the current and future terrain of the Internet economy.