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Wednesday, May 13, 2020 | History

3 edition of Selected tax policy implications of global electronic commerce. found in the catalog.

Selected tax policy implications of global electronic commerce.

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Published by Dept. of the Treasury, Office of Tax Policy in Washington, D.C .
Written in English

    Subjects:
  • Electronic commerce -- United States.,
  • Electronic data interchange -- United States.

  • Edition Notes

    ContributionsUnited States. Dept. of the Treasury.
    The Physical Object
    Paginationiii, 46 p. :
    Number of Pages46
    ID Numbers
    Open LibraryOL23331822M
    OCLC/WorldCa36006405

      Books; Taxation and Electronic Commerce Taxation and Electronic Commerce and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward. In November , the Treasury released a discussion paper, Selected Tax Policy Implications of Global Electronic Commerce, which recognizes the radical changes the Internet is precipitating in international commerce. E-COMMERCE TAX POLICY IN AUSTRALIA, CANADA AND THE UNITED STATES. JINYAN LI * I. INTRODUCTION Simply defined, electronic commerce (“ecommerce”) is the conducting of - commercial activities through electronic means, such as the Internet and private networks, within multinational enterprises (“MNEs”). The multimedia capabilityCited by: 1. E-Commerce Tax Policy in Australia, Canada and the United States Jinyan Li the Selected Tax Policy Implications of Associate Professor, Osgoode Hall Law School of York University, Toronto; a senior research fellow of The State of the Australian Tax System Global Electronic Commerce ("US Treasury Paper").' The Australian Tax Office ("ATO.

      In a discussion paper titled "Selected Tax Policy Implications of Global Electronic Commerce," (3) Treasury set forth its position that e-commerce taxation must be based on principles of neutrality, with rules flexible enough to cope with, and adapt to, evolving technologies. Taxation of e-commerce is an important issue for countries, businesses and consumers who want to be a party of e-commerce. The issues such as tax loss and tax evasion are crucial in terms of countries. Difficulties like uncertainty and double taxation make parties of e-commerce reluctant and affect development of e-commerce by: 5. Taxation Of Electronic Commerce: Prospects And Challenges For Nigeria Page | 11 In Nigeria, e-commerce presents enormous challenges to the tax regime, which focuses on territorial and personal bases of tax jurisdiction. These challenges stem from the very basic character of e-commerce as global, borderless, virtual, and anonymous.4Cited by: 1. revenue implications of e-commerce by looking at both tariff and tax revenues. Section II provides a short overview of the discussion on border tariffs for e-commerce taking place in the WTO. Key to this debate are conceptual and regulatory aspects of imposing customs duties on electronic transmissions. Section III looks at Internet taxation.

    With the massive explosion of e-commerce, and especially the use of the Internet as a transnational and instant medium for business transactions, has come a whole range of new laws and regulations - and, inevitably, a minefield of accompanying uncertainties and potential pitfalls. 1. Introduction. Electronic commerce - a definition. Electronic commerce comprises the electronic sale by online stores of downloadable ‘soft merchandise’ such as music, e-books, e-newsletters, photos and video recordings, software and documents (direct e-commerce), the electronic ordering of tangible products (indirect e-commerce), online securities transactions as well as the provision.   (8) See U.S. Treasury Department, Discussion Paper, "Selected Tax Policy Implications of Global Electronic Commerce," Sec. III, (11/21/96). (9) Kegs. Sec. (d)(3)(i) states that an "independent agent means a general commission agent, broker or other agent of an independent status acting in the ordinary course of his business in. The challenges posed to tax systems by the Internet and Global Electronic Commerce are real and Governments will need to develop a common approach on how to respond to these challenges. A. Aspects of Internet Electronic Commerce relevant for Tax Policy Makers The on-going work of the CFA has already shown that the implications of.


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Selected tax policy implications of global electronic commerce. Download PDF EPUB FB2

In the area of tax administration and compliance, electronic commerce may create new variations on old issues as well as new categories of issues. The major compliance issue posed by electronic commerce is the extent to which electronic money is analogous to cash and thus creates the Selected tax policy implications of global electronic commerce.

book for anonymous and untraceable transactions. This is a reproduction of a book published before This book may have occasional imperfections such as missing or blurred pages Selected tax policy implications of global electronic commerce.

The policies and rules governing the taxation of electronic commerce cannot be developed without an understanding of the underlying technical features. Although chapter three presented a sampling of current means of electronic commerce, the basic technical structure of the Internet has some important implications for tax policy and administration.

Selected tax policy implications of global electronic commerce Item Preview remove-circle Selected tax policy implications of global electronic commerce by United States.

Dept. of the Treasury. Publication date Topics Electronic commerce, Electronic data interchangePages: 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 Selected tax policy implications of global electronic commerce. book implications for the domestic and international tax systems of the growth of by: 6.

Introduction**. The adoption of electronic commerce, and in some cases the changeover to an “electronic” company, are the great economic challenges of the new millennium.

This situation has caused tax administrations everywhere to examine their fiscal policies and their administrative and collection procedures.

electronic commerce. It will discuss the tax issues surrounding e-commerce, where the 14 Selected Tax Policy Implications of Global Electronic Commerce (Nov.

22, ) at instead of visiting a local store to buy books on Barnes & Noble’s web site. In addition to. AN APPRAISAL OF NIGERIAN TAX SYSTEM AND THE IMPLICATIONS OF ELECTRONIC-COMMERCE TAXATION * ABSTRACT The Nigerian government commitment to diversify its sources of revenue.

In its white paper entitled " Selected Tax Policy Implications of Global Electronic Commerce," the U.S. Treasury suggested that the advent of electronic commerce will "accelerate" a trend towards preferring residence-based taxation to source-based taxation due to the difficulty of implementing a source-based regime in the world of cyberspace.

Generally speaking, e-commerce in tangibles is less global and less virtu- al than e-commerce in intangibles, and e-commerce in services lies somewhere in between. This difference has tax ramifications — as the global or virtual compo- nent of the e-commerce increases, the tax challenges become more profound.

US Department of the Treasury (Office of Tax Policy) Selected Tax Policy Implications of Global Electronic Commerce Washington US Department of Treasury US Department of the Treasury (Office of Tax Policy) The Deferral of Income Earned Through US Controlled Foreign Corporations: A Policy Study Washington Office of Tax Policy, Department of the Treasury Author: Michael Kobetsky.

Impacts of Electronic Commerce: Preliminary Findings and Research Agenda. Paris: OECD. Office of Tax Policy, United States Department of the Treasury (). Selected Tax Policy Implications of Global Electronic Commerce. US Treasury Department report, USA.

Biographical Sketch. Tax compliance is likely to become a more significant aspect of tax policy as most of the old problems remain and new considerations are raised by developments such as self-assessment, the emergence of the global economy and electronic commerce. These factors have policy implications about the way the tax system should be administered.

Selected Tax Policy Implications of Global Electronic Commerce June A Study of the Feasibility of the IRS Collecting Repayments of Federal Student Loans Joint Report with the Department of Education December Compendium of Tax Research Introduction 1.

A Guide to Interpreting the Dynamic Elements of Revenue Estimates 2. The Treasury released a discussion paper entitled 'Selected Tax Policy Implications of Global Electronic Commerce' (hereinafter the 'Treasury Paper') setting forth the results of the study.2 In addition, the Treasury will be participating in discussions on the taxation of electronic commerce through the Organization for Economic Cooperation and.

“Taxing Consumption in the Electronic Age: The European Bit Tax Proposal.” Presented at the Symposium on Multi-Jurisdictional Taxation of Electronic Commerce, Harvard Law School, Cambridge, Mass., April 5. Office of Tax Policy. “Selected Policy Implications of Global Electronic Commerce Cited by: 5.

an appraisal of nigerian tax system and the implications of electronic-commerce taxation Article (PDF Available) in International Journal of Business, Economics and Management 9(12) 1 The Electronic Commerce Tax Study Group was formed in to study international tax issues relating to electronic commerce and to foster a constructive dialogue on these issues between business and tax authorities around the world.

The member companies of the File Size: 31KB. In recent years, the notion of a "bit tax" on e-commerce was raised and rejected in Europe. Meanwhile, the U.S. Congress called for a temporary standstill on new state taxes on e-commerce.

The Congress created an Advisory Commission on Electronic Commerce, chaired by Governor James S. Department of Treasury, “Selected Tax Policy Implications of Global Electronic Commerce”, (). Financing the EuropeanAuthor: 智之 渡辺.

4. The United States, Department of the Treasury, Selected Pdf Policy Implications of Global Electronic Commerce (Washington, D.C., U.S. Government Printing Office, ) (hereafter "U.S. Treasury E-commerce Paper").

5. Howard E. Abrams and Richard Doemberg, "How Electronic Commerce Works" (), 4 Tax Notes Int'l by: 2.See Selected Tax Policy Implications of Global Electronic Commerce, supra n § See id. Hearings of the Committee on Commerce Subcommittee on Communications, United States Senate (May ) (statement of Lawrence H.

Summers, Deputy Secretary, Department of the Treasury), (visited Nov. 3, )Cited by: 3.The Internet ebook its commercial ebook have stimulated a high level of interest but electronic commerce is often seen as an alternative marketing channel to existing physical media or markets.

However, computer and networking technologies have the potential to transform not only the way we shop but also the way our economy by: