Oecd Tax Policy Studies E Commerce Transfer Pricing And Business Profits Taxation
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Oecd Tax Policy Studies E Commerce Transfer Pricing And Business Profits Taxation
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2005-05-12
Oecd Tax Policy Studies E Commerce Transfer Pricing And Business Profits Taxation written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-05-12 with categories.
The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues.
Oecd Tax Policy Studies
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Author :
language : en
Publisher:
Release Date : 2001
Oecd Tax Policy Studies written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Taxation 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
Transfer Pricing And Multinational Enterprises
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1979-06-01
Transfer Pricing And Multinational Enterprises written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979-06-01 with categories.
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises. Following this original 1979 publication, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. A subsequent edition was released in 2010, in which, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. Digitised document - Electronic release on 24/11/2011.
E Commerce And Source Based Income Taxation
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Author : Dale Pinto
language : en
Publisher: IBFD
Release Date : 2003
E Commerce And Source Based Income Taxation written by Dale Pinto and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Electronic commerce categories.
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.
E Commerce Transfer Pricing And Business Profits Taxation
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher:
Release Date : 2005
E Commerce Transfer Pricing And Business Profits Taxation written by Organisation for Economic Co-operation and Development 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.
Global Perspectives On E Commerce Taxation Law
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Author : Subhajit Basu
language : en
Publisher: Routledge
Release Date : 2016-04-22
Global Perspectives On E Commerce Taxation Law written by Subhajit Basu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-22 with Business & Economics categories.
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.
Taxation And Electronic Commerce Implementing The Ottawa Taxation Framework Conditions
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-05-04
Taxation And Electronic Commerce Implementing The Ottawa Taxation Framework Conditions written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-05-04 with categories.
This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.
Addressing Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-02-12
Addressing Base Erosion And Profit Shifting written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-12 with categories.
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
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.