Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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

Download or read book Research Anthology on E Commerce Adoption Models and Applications for Modern Business written by Management Association, Information Resources and published by IGI Global. This book was released on 2021-04-16 with total page 1964 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the next few years, it is expected that most businesses will have transitioned to the use of electronic commerce technologies, namely e-commerce. This acceleration in the acceptance of e-commerce not only changes the face of business and retail, but also has introduced new, adaptive business models. The experience of consumers in online shopping and the popularity of the digital marketplace have changed the way businesses must meet the needs of consumers. To stay relevant, businesses must develop new techniques and strategies to remain competitive in a changing commercial atmosphere. The way in which e-commerce is being implemented, the business models that have been developed, and the applications including the benefits and challenges to e-commerce must be discussed to understand modern business. The Research Anthology on E-Commerce Adoption, Models, and Applications for Modern Business discusses the best practices, latest strategies, and newest methods for implementing and using e-commerce in modern businesses. This includes not only a view of how business models have changed and what business models have emerged, but also provides a focus on how consumers have changed in terms of their needs, their online behavior, and their use of e-commerce services. Topics including e-business, e-services, mobile commerce, usability models, website development, brand management and marketing, and online shopping will be explored in detail. This book is ideally intended for business managers, e-commerce managers, marketers, advertisers, brand managers, executives, IT consultants, practitioners, researchers, academicians, and students interested in how e-commerce is impacting modern business models.

Download or read book General Explanation of the Tax Reform Act of 1986 written by and published by . This book was released on 1987 with total page 1400 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Electronic Commerce written by K. C. Gopalakrishnan and published by . This book was released on 2001 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book FinTech Development for Financial Inclusiveness written by Anshari, Muhammad and published by IGI Global. This book was released on 2021-11-26 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial technology (FinTech) and its related products are considered a major disruptive innovation in financial services, substantially elevating financial solutions and new business models. Resulting from the fusion of finance and smart mobile technology, this innovative technology requires additional investigation into its adoption, challenges, opportunities, and future directions so that we may understand and develop the technology to its full potential. FinTech Development for Financial Inclusiveness moves beyond the theoretical areas of FinTech to comprehensively explore the recent FinTech initiative scenarios with respect to processes, strategies, challenges, lessons learned, and outcomes within economic development as well as trade and investment. Covering a range of topics such as decentralized finance and global electronic commerce, it is ideal for industry professionals, business owners, consultants, practitioners, instructors, researchers, academicians, and students.

Download or read book International VAT GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

Download or read book The Role of Digital Platforms in the Collection of VAT GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.

Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Download or read book Self employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Internet Report written by Mary Meeker and published by HarperCollins Publishers. This book was released on 1995 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this groundbreaking new book by the Wall Street firm that managed the legendary IPO of Netscape, Mary Meeker, Chris DePuy, and Morgan Stanley's global technology team take an in-depth look at the high-tech phenomenon of our time. For investors, trend watchers, entrepreneurs, home and office computer users, and anyone who wants to know the true value of the Internet and its components, The Internet Report gives the full picture of the stocks, the companies, the gurus, and the visions behind today's communications revolution.

Download or read book OECD G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.

Download or read book International Taxation in the Age of Electronic Commerce written by Jinyan Li and published by . This book was released on 2003 with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Global Perspectives on E Commerce Taxation Law written by Dr Subhajit Basu and published by Ashgate Publishing, Ltd.. This book was released on 2013-01-28 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Research Handbook on Electronic Commerce Law written by John A. Rothchild and published by Edward Elgar Publishing. This book was released on 2016-09-30 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: The steady growth of internet commerce over the past twenty years has given rise to a host of new legal issues in a broad range of fields. This authoritative Research Handbook comprises chapters by leading scholars which will provide a solid foundation for newcomers to the subject and also offer exciting new insights that will further the understanding of e-commerce experts. Key topics covered include: contracting, payments, intellectual property, extraterritorial enforcement, alternative dispute resolution, social media, consumer protection, network neutrality, online gambling, domain name governance, and privacy.

Download or read book Model Tax Convention on Income and on Capital Condensed Version 2010 written by OECD and published by OECD Publishing. This book was released on 2010-08-17 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as adopted by the OECD Council on 22 July 2010.

Download or read book International Business Taxation written by Sol Picciotto and published by Praeger. This book was released on 1992-03-02 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.

Download or read book Electronic Commerce and the Internet written by and published by Institute of Internal Auditors, Incorporated. This book was released on 1997 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: