| 
| Free Newsletters
| Free Newsletters Featured Videos
International taxation of e-commerce
HEADNOTE
The moving larget of e-commerce
IMAGE PHOTOGRAPH 3IN BRIEF
Progress in a Global Policy Debate
Last year, total
sales of goods and services transacted via the Internet were estimated by Forrester Research at $48.3 billion in the United States. Still small but growing fast, e-commerce is viewed by many tax administration as a threat to revenues from traditional income and consumption tax systems. Some traditional (bricks) retailers are concerned that e-commerce (clicks) retailers gain a competitive advantage from the lighter tax burden. At the same time, computer techologies could be used to improve the functioning of the tax system by streamlining tax adminstration and compliance functions. Given the limited profitability of many e-commerce ventures, tax policymakers give priority to consumption taxes, such as sales and value-added taxes (VAT).In addition, make sure to read these articles:
- Taxation in developing countries: some recent...
- Total corporate taxation: "hidden,...
- The international implications of consumption...
- Comments on Definition of Permanent Establishment...
- Investment, services, taxation and competition.
- Tei Comments on Clarification of PE Definition:...
- Tei comments on clarification of PE definition:...
- Comments on definition of permanent establishment...
- Tax Planning for Possible Future Events Does Not...
- Canada's permanent establishment rules threaten U.
- Relief from international double taxation.
- Discussion of papers on...
- U.S. Model Income Tax Treaty.
- American Air Liquide, Inc. and subsidiaries,...
The general advice given by international institutions such as the International Monetary Fund (IMF) and the World Bank to developing countries over the past ......
INTRODUCTION The current U.S. tax system relies heavily on corporations not only to pay income taxes, but also to pay and collect excise, payroll, property, ......
Several of the current tax reform proposals would replace the U.S. income tax system with a consumption tax. This paper examines how recognizing the international ......
HEADNOTE October 17, 2003 On October 17, 2003, Tax Executives Institute filed the following comments with the Organisation of Economic Cooperation and Development of the ......
THE URUGUAY ROUND negotiations and numerous recent discussions and papers on the Post-Uruguay Round agenda have revealed that in today's global, increasingly integrated economy, maintaining ......
On June 7, 2004, TEI President Raymond G. Rossi sent the following letter to Jeffrey Owens, Head of the OECD's Centre for Tax Policy and ......
On June 7, 2004, TEI President Raymond G. Rossi sent the following letter to Jeffrey Owens, Head of the OECD's Centre for Tax Policy and ......
On October 17, 2003, Tax Executives Institute filed the following comments with the Organisation of Economic Cooperation and Development of the definition of permanent establishment ......
Introduction ...
Revenue Canada recently launched an initiative that aims to sweep a broad class of U.S. (and other non-Canadian) taxpayers who do business in Canada into ......
International double taxation represents the imposition of comparable income taxes by two or more sovereign countries on the same income items on the same taxpayer ......
I am pleased to discuss three informative papers dealing with the taxation of electronic commerce. These papers are very well written and timely as not ......
On December 8, 1992, Tax Executives Institute filed the following comments with the U.S. Departmen the proposed revision of the U.S. Model Income Tax Treaty....
Docket No. 20381-98. Filed January 16, 2001. P is the parent of a consolidated group that includes L. P's ultimate parent is L'Air, a French ......
Email
Digg It
del.icio.us
Related Resources
Site Map | Contact Us | FAQs | About Us | RSS Directory | Sign Up for Free Newsletters | Disclosure Policy
Media Kit
Copyright © 1999 - 2009 AllBusiness.com, Inc. All rights reserved.
No part of this content or the data or information included therein may be reproduced,
republished or redistributed without the prior written consent of AllBusiness.com.
Use of this site is governed by our Copyright and Intellectual Property Policy, Terms of Use Agreement and Privacy Policy.
© Copyright New York State Society of Certified Public Accountants Nov 2001
Provided by ProQuest, LLC. All rights Reserved.
You may not repost, republish, reproduce, package and/or redistribute the content of this page,
in whole or in part, without the written permission of the copyright holder.
Provided by ProQuest, LLC. All rights Reserved.
You may not repost, republish, reproduce, package and/or redistribute the content of this page,
in whole or in part, without the written permission of the copyright holder.
Get In-Depth Company Information from Hoover's | Buy a D&B Credit Report | What is in Your Company's D&B Credit Report?
Online Business Database | Online Business Information | Sales and Marketing Solutions | Business Mailing Lists | Company Profiles
Online Business Database | Online Business Information | Sales and Marketing Solutions | Business Mailing Lists | Company Profiles
Information and opinions on AllBusiness.com solely represent the thoughts and opinions of the authors and are not endorsed by, or reflect the beliefs of,
AllBusiness.com, its parent company D&B, and its affiliates.
AllBusiness.com, its parent company D&B, and its affiliates.
