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Author: Walter Hellerstein Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?
Author: Walter Hellerstein Publisher: ISBN: Category : Languages : en Pages : 0
Book Description
This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?
Author: Craig Elliffe Publisher: Cambridge University Press ISBN: 1108617913 Category : Law Languages : en Pages : 355
Book Description
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.
Author: Jane K. Winn Publisher: Wolters Kluwer ISBN: 0735516480 Category : Law Languages : en Pages : 2519
Book Description
Annotation New edition of a study of the law of electronic commerce, which requires the simultaneous management of business, technology and legal issues. Winn (law, Southern Methodist U.) and Wright (a business lawyer in Dallas) present 21 chapters that discuss introductory material such as business and technologies of e-commerce, getting online, jurisdiction and choice of law issues, and electronic commerce and law practice; contracting; electronic payments and lending; intellectual property rights and rights in data; regulation of e-business markets; and business administration. Presented in a three-ring binder. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Author: Gurpreet Dhillon Publisher: IGI Global ISBN: 9781931777858 Category : Business & Economics Languages : en Pages : 286
Book Description
"Information technology is analyzed in terms of who is affected and what impact those changes have on society in this examination of the social challenges of the modern era. The effects of information resource management, information technology, and information systems are discussed in contexts such as business, government, and human relationships. Policies on e-commerce taxation, Internet privacy, and software piracy are covered."
Author: Nicholas Imparato Publisher: Hoover Institution Press ISBN: 0817998969 Category : Political Science Languages : en Pages : 176
Book Description
This book presents the initial findings that framed early discussions on Internet public policy and outlines proposals that should guide policymaking in the future. In addition, Cronin, McLure, and Radin's viewpoints show that the future of e-commerce has as much to do with how policy issues are resolved as with how technological challenges are overcome.
Author: Francesco Farri Publisher: Routledge ISBN: 1000217485 Category : Business & Economics Languages : en Pages : 249
Book Description
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.
Author: Walter Hellerstein
Author: Walter Hellerstein
Author: Craig Elliffe
Author: Jane K. Winn
Author: Gurpreet Dhillon
Author: Nicholas Imparato
Author: Francesco Farri
Author: U.S. Government Working Group on Electronic Commerce
Author: United States. Congress. Senate. Committee on Finance
Author: Patrick K. Graves
Author: U.S. Government Working Group on Electronic Commerce