2 edition of international income taxation of electronic commerce = found in the catalog.
international income taxation of electronic commerce =
by Certified General Accountants" Association of Canada = Association des comptables généraux accrédités du Canada in Vancouver, B.C
Written in English
|Statement||by = par Vern Krishna|
|Contributions||Certified General Accountants" Association of Canada., Association des comptables généraux accrédités du Canada.|
|The Physical Object|
|Pagination||26, 28 p.|
|Number of Pages||28|
Complete Guide on ECommerce Taxation in India. MyOnlineCA Guide on Service Tax and VAT Provisions which is imposed on ECommerce in India. There has been so much euphoria with regard to Indian E-commerce story and is on track to become the world’s fastest growing e-commerce market. Tax implications of e-commerce June This article was originally published in the September Taxation of E-Commerce issue of International Tax Review. Editorial Comment: This article is the first of a two part article. The second part will be published in the August issue of IntegriTAX.
The rapid growth of e-commerce, especially the sale of goods and services over the internet, has fuelled a debate about the taxation regimes to be used. The shift from a physically oriented commercial environment to a knowledge-based electronic environment poses serious and substantial issues in relation to taxation and taxation regimes. The amount of domestic and international use of domestic cards that used in same process has reached ,68 million Turkish Liras in and increased by nearly % compared to 4. Taxation of E-Commerce and Problems The taxation policies of countries based on territory and jurisdiction has begun to fail after improving e- commerce.
Some of the concepts underlying the principles of international consensus on taxation were always flawed, but those flaws have become much more apparent with the advent of e-commerce. E-commerce makes the concepts of permanent establishment (to determine location of manufacture), point of sale (for the application of relevant tax rates), income. The International Fiscal Association ("IFA") has, for the purpose of the National and General Reports released at the 55th Congress held in October, , defined e-commerce to be ‘commercial transactions in which the order is placed electronically and goods or services are delivered in tangible or electronic form and there is an ongoing.
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Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet.
It covers a wide array of activities, focusing on basic rules and policy by: 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.
: International Taxation of Electronic Commerce Second Edition (): Westin, Richard A.: Books. E-Commerce and Source-Based Income Taxation. Series: Volume 6 in the Doctoral Series.
Author(s): Dr Dale Pinto Date of publication: ISBN: Type of publication: Print Book. Number of pages: Terms: Shipping fees apply. View shipping information. Price: EUR 84 / USD (VAT excl.) Order Print tab_1 Title: E-Commerce and Pages: International Taxation of E-Commerce: Persistent Problems and Possible Developments right to tax that income.
This could result either in double taxation or non- electronic book that is. Electronic commerce -- or `e-commerce' as it is familiarly called -- sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system.
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 Cited by: Based on e-commerce sales drawn from the annual forecasts of Forrester Research Inc. for the years – for 24 categories of business to consumer (B2C) sales and 13 categories of business.
The book covers taxation of income as well as taxation of consumption. The author proposes that the OECD Model Convention on Income and on Capital should be expanded with new chapters or sections covering VAT and other turnover taxes and form an OECD Model Convention on Taxation.
Principles for the Cross-Border Taxation of E-Commerce. electronic commerce, income tax and value-added tax Electronic commerce, often referred to as e- commerce or eCommerce, is defined by the United Nations Commission on Internationa l.
taxation of e-commerce that was published on 1 January With the evolvement of the e-commerce transactions (e-CT) and the emerging of new business models, there is a need to replace the existing guidelines.
Therefore this new guideline seeks to provide some guidance on income tax treatment in respect of e-CT. OCLC Number: Language Note: Text in English and French, on inverted pages. Description: 26, 28 pages: illustrations ; 28 cm: Other Titles: Income taxation of electronic commerce.
Get this from a library. International taxation in the age of electronic commerce: a comparative study. [Jinyan Li; Canadian Tax Foundation.] -- This book is a study of the current state of international tax law and its application (or non-application) to electronic commerce in Canada, China, Hong Kong, Japan, Singapore, and the United.
taxation in favor of residence-based taxation for international e-commerce transactions, would prevent poor countries with international e-commerce consumers to tax income made on those international e-commerce transactions.
9 It is argued that less confusion would exist if only the business' country of residence had Firstly, the general characteristics and the problems of classification posed by royalties in international taxation are examined to understand the importance such income has in e-commerce.
Get this from a library. International taxation of electronic commerce. [Richard A Westin] -- This book is a detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face.
It analyses a number of. ISBN: OCLC Number: Notes: Includes index. Description: xxx, pages ; 25 cm: Contents: Ch. Introduction and Background --Ch.
States Domestic Tax Rules Applicable to Electronic Commerce --Ch. Sales and Income Taxes and Federal Excise Taxes --Ch. and Electronic Commerce --Ch. 5.U.S. Income Taxation of "Outbound" E-Commerce. ELECTRONIC COMMERCE AND INTERNATIONAL TAXATION: Questions about applying tax law in cyberspace.
by Edwin van der Bruggen 1 1 The author is a Bachelor of Laws (Antwerp, Belgium) and a Master in Tax Law (Brussels, Belgium). Previously a professor of “International Tax Law” at the IPO/Ufsia University and the.
An intriguing income tax concern is the effect of Electronic Commerce on the protections offered by Public Law 15 U.S.C. § et seq. The law limits a state’s power to impose income taxes on out-of-state sellers of tangible personal property which confine their in-state activities to solicitation of sales.
The issues raised by e-commerce taxation are complex and the subject is controversial in nature because it has created serious conflict of interest between developed and developing nations. Unique features of interest also add to the existing confusion. Income Tax Act, and Finance Act, etc.
are silent about e-commerce taxation. The application of source rules can have substantial consequences on whether a transaction is subject to local tax, but in many circumstances the novel business models produced by e-commerce transactions may make a determination of source of income : Paperback.
The technology that makes e-commerce what it is puts more of a spotlight on the possible challenges to effective taxation – just how do you tax a cyber-business, or all those sales over the Net? E-commerce makes international trade in particular so much easier, and so the debate about taxation moves up the international level, too.
Electronic Commerce and Multi-Jurisdictional Taxation () is the successor to the widely-acclaimed Electronic Commerce and International Taxation ().The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax : Hardcover.E-Commerce, still in its infancy, is not currently a major economic force but in all likelihood, will become the future of international commerce.
The concrete tax rules applying specifically to the direct taxation of E-Commerce is few. There is little in the way of new rules or new laws to address the proper taxation of E-Commerce.