Download or read book Regulation of Taxation on Electronic Commerce In Tanzania An Analysis of the Role of The Law written by Datius Didace and published by GRIN Verlag. This book was released on 2022-11-23 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 23.3.2, Mzumbe University, language: English, abstract: This study explores three specific research questions: Is the absence of clear law governing taxation of e-commerce the main challenge facing taxation of e-commerce in Tanzania? Does the tax legislation in Tanzania effectively help toward achieving tax compliance on electronic commerce in Tanzania? How effective is the Tanzanian legal framework and the regulatory pieces of machinery on the taxation of e-commerce in Tanzania? The research assumes that, the challenges in respect of taxation of e-Commerce are centered on determination of value of supply of goods and services, permanent establishment and place of supply of goods and services and also payment services in Electronic Business Transaction. All these challenges which have not well been articulated by the tax laws in Tanzania makes the Government to lose revenue from taxation of E-commerce. Based on taxation of electronic commerce including all people involved in selling and buying of products online like taxation of income to the people who sell products like shoe clothes, domestic equipment, transport facilities, Cars, Laptops, and other products by using websites, Instagram, WhatsApp status as well as by attaching their products on YouTube consumer based retail sites and get customers finally to sell their products and trading in product services using computer networks such as the internet. This revenue loss is particularly worrying to governments that rely heavily on tax revenue as a source of funding their fiscal programs. To provide a better understanding of this critical but complex subject, this study explores the issues related to e-commerce taxation through a review of relevant extant literature. It analyzes the challenges posed by the growth of e-commerce and makes proposals on how e-commerce can be developed with proper tax regulations by articulating key policy recommendations that will aid/inform the establishment of a sound regulatory framework for e-commerce taxation. The study has important legal and policy recommendations which, if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of Electronic Commerce.
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 506 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 Global Perspectives on E Commerce Taxation Law written by Subhajit Basu and published by Routledge. This book was released on 2016-04-22 with total page 585 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 Global E business Law Taxation written by Ana D. Penn and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions. The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.
Download or read book Taxing Global Digital Commerce written by Arthur J. Cockfield and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-commerce -- the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace -- 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, particularly in the cross-border context. This latest edition of the preeminent text on the taxation of cross-border e-commerce transactions -- formerly titled Electronic Commerce and International Taxation (1999) and Electronic Commerce and Multijurisdictional Taxation (2001) -- revises, updates, and significantly expands the book's coverage, reorganizing its presentation and adding several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime as well as with respect to US and foreign international income tax laws. Analysing the practical tax consequences of e-commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to e-commerce transactions, the book offers in-depth treatment of such topics as: (a) how tax rules governing cross-border e-commerce are increasingly applied to all cross-border activities; (b) how tax rules and institutional processes have evolved to confront challenges posed by e-commerce; (c) how technology enhances cross-border tax information exchanges; (d) how technology reduces compliance and enforcement costs; (e) US state and local sales and use tax issues raised by cloud computing; and (e) different approaches to the legal design of VAT place of taxation rules. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in earlier editions, contains a more explicit and systematic consideration of e-commerce issues as well as the ongoing policy responses to them. This SSRN post contains the book's Table of Contents, Preface, and Chapter 1.
Download or read book International Taxation of Electronic Commerce written by Richard A. Westin and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce 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 licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book, now in its second edition, is a minutely 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 analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and the crucial discussion over what constitutes a `permanent establishment for tax purposes.
Download or read book Electronic Commerce and Multi Jurisdictional Taxation written by Richard Doernberg and published by Springer. This book was released on 2001-09-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. It discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world. At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book. There is no other book on the market today that analyzes the practical tax consequences of e-commerce with the multi-jurisdictional and multi-tax perspective of this insightful work by distinguished academics and practitioners Richard Doernberg, Luc Hinnekens, Walter Hellerstein, and Jinyan Li.
Download or read book Toward a National Tax Policy for E commerce written by Peter Lee U and published by . This book was released on 2006 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Electronic Commerce and International Taxation written by Richard Doernberg and published by Springer. This book was released on 1998-12-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: `Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. 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 choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes: The basic principles that govern income and value added taxes an overview of the technological changes that have brought about electronic commerce a concise explanation of how and what happens when electronic commerce is conducted an examination of the ways in which businesses are using the new technology in conducting their everyday activities a discussion of the application of existing tax principles to electronic commerce an exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginable observations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce And The associated benefits and problems Because the implications of electronic commerce vary from industry to industry, this book focuses on the broad issues that span all industries. The information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book ICT Law Book written by Adam J. Mambi and published by African Books Collective. This book was released on 2010 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume collects notable writings of Barnabas A. Samatta, Chief Justice of Tanzania from 2000 to his retirement in 2007, together with writings by others that document his career and show the judgment of his peers about his work on the Court of Appeal of Tanzania. The writings include Samatta's thoughts on Tanzania's constitutional order and the importance of the rule of law, as well as a number of key rulings and judgments. Annotation ©2011 Book News, Inc., Portland, OR (booknews.com).
Download or read book Electronic Fiscal Devices EFDs An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency written by Peter Casey and published by International Monetary Fund. This book was released on 2015-03-30 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread use, and their considerable cost, EFDs can only be effective if they are a part of a comprehensive compliance improvement strategy that clearly identifies risks for the different segments of taxpayers and envisages measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any other technological improvement the deployment of fiscal devices alone cannot achieve meaningful results, whether in terms of revenue gains or permanent compliance improvements.
Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
Download or read book E Commerce and Development Report 2001 written by United Nations Conference on Trade and Development and published by United Nations Publications. This book was released on 2001 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reviews trends important for developing countries trying to take advantage of ICT and the Internet. It supplies basic facts and statistics about electronic commerce and considers their relevance to developing economies, especially in relation to tourism, business-to-business markets, and electronic government. It also offers recommendations for creating enabling environments for e- commerce. China's ICT strategy is considered in detail. No index. Annotation copyrighted by Book News, Inc., Portland, OR
Download or read book Keeping Pace with Change Fintech and the Evolution of Commercial Law written by International Monetary Fund and published by International Monetary Fund. This book was released on 2022-01-27 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: This note explores the interactions between new technologies with key areas of commercial law and potential legal changes to respond to new developments in technology and businesses. Inspired by the Bali Fintech Agenda, this note argues that country authorities need to closely examine the adequacy of their legal frameworks to accommodate the use of new technologies and implement necessary legal reform so as to reap the benefits of fintech while mitigating risks. Given the cross-border nature of new technologies, international cooperation among all relevant stakeholders is critical. The note is structured as follows: Section II describes the relations between technology, business, and law, Section III discusses the nature and functions of commercial law; Section IV provides a brief overview of developments in fintech; Section V examines the interaction between technology and commercial law; and Section VI concludes with a preliminary agenda for legal reform to accommodate the use of new technologies.
Download or read book The Value added Tax written by Charles E. McLure and published by A E I Press. This book was released on 1987 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated discussion on the value-added tax system with reference to the business transfer tax from theoretical point of view considered.
Download or read book Doing Business 2018 written by World Bank and published by World Bank Publications. This book was released on 2017-11-14 with total page 1217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fifteen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2018 measures aspects of regulation affecting 10 areas of everyday business activity: • Starting a business • Dealing with construction permits • Getting electricity • Registering property • Getting credit • Protecting minority investors • Paying taxes • Trading across borders • Enforcing contracts • Resolving insolvency These areas are included in the distance to frontier score and ease of doing business ranking. Doing Business also measures features of labor market regulation, which is not included in these two measures. The report updates all indicators as of June 1, 2017, ranks economies on their overall “ease of doing business†?, and analyzes reforms to business regulation †“ identifying which economies are strengthening their business environment the most. Doing Business illustrates how reforms in business regulations are being used to analyze economic outcomes for domestic entrepreneurs and for the wider economy. It is a flagship product produced in partnership by the World Bank Group that garners worldwide attention on regulatory barriers to entrepreneurship. More than 137 economies have used the Doing Business indicators to shape reform agendas and monitor improvements on the ground. In addition, the Doing Business data has generated over 2,182 articles in peer-reviewed academic journals since its inception. Data Notes; Distance to Frontier and Ease of Doing Business Ranking; and Summaries of Doing Business Reforms in 2016/17 can be downloaded separately from the Doing Business website.
