Download or read book The Internet Tax Solution written by Adam D. Thierer and published by . This book was released on 2003 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internet Tax Freedom Act written by United States. Congress. Senate. Committee on Commerce, Science, and Transportation and published by . This book was released on 1998 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book S 442 the Internet Tax Freedom Act written by United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee on Communications and published by . This book was released on 1998 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Internet Tax Freedom Act written by United States. Congress. House. Committee on Commerce. Subcommittee on Telecommunications, Trade, and Consumer Protection and published by . This book was released on 1997 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internet Tax Freedom Act written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 1997 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exploring Alternative Solutions on the Internet Sales Tax Issue written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book E tax written by Joseph P. McGill and published by . This book was released on 2001 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book eCommerce and the Effects of Technology on Taxation written by Anne Michèle Bardopoulos and published by Springer. This book was released on 2016-10-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems. It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation. Using case studies of Amazon.com and Second Life as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace.
Download or read book Exploring Alternative Solutions on the Internet Sales Tax Issue written by United States. Congress and published by Createspace Independent Publishing Platform. This book was released on 2017-09-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring alternative solutions on the Internet sales tax issue : hearing before the Committee on the Judiciary, House of Representatives, One Hundred Thirteenth Congress, second session, March 12, 2014.
Download or read book State Taxation of Internet Transactions written by Steven Maguire and published by Createspace Independent Publishing Platform. This book was released on 2011-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States Bureau of the Census estimated that $3.4 trillion worth of retail and wholesale transactions were conducted over the Internet in 2009. That amount was 16.8% of all U.S. shipments and sales in that year. Other estimates projected the 2011 so-called e-commerce volume at approximately $3.9 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales taxes on these transactions is difficult to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer's state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled in 1967 that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approximately $11.4 billion in 2012. Congress is involved because interstate commerce typically falls under the Commerce Clause of the Constitution. Opponents of remote vendor sales and use tax collection cite the complexity of the myriad state and local sales tax systems and the difficulty vendors would have in collecting and remitting use taxes. Proponents would like Congress to change the law and allow states to require out-of-state vendors without nexus to collect state use taxes. These proponents acknowledge that simplification and harmonization of state tax systems are likely prerequisites for Congress to consider approval of increased collection authority for states. A number of states have been working together to harmonize sales tax collection and have created the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA member states hope that Congress can be persuaded to allow them to require out-of-state vendors to collect taxes from customers in SSUTA member states. In the 112th Congress, S. 1452 and H.R. 2701 (Senator Durbin and Representative Conyers) would grant SSUTA member states the authority to compel out-of-state vendors in other member states to collect sales and use taxes. In addition, H.R. 3179 (Representative Womack) would also grant states the authority to compel out-of-state vendors to collect use taxes provided selected simplification efforts are implemented. A related issue is the "Internet Tax Moratorium." The relatively narrow moratorium prohibits (1) new taxes on Internet access services and (2) multiple or discriminatory taxes on Internet commerce. Congress has extended the "Internet Tax Moratorium" twice. The most recent extension expires November 1, 2014. The moratorium is distinct from the remote use tax collection issue, but has been linked in past debates. An analysis of the Internet tax moratorium is beyond the scope of this report. Congressional Research Service.
Download or read book Tax Theory Applied to the Digital Economy written by Cristian Óliver Lucas-Mas and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).
Download or read book Sales and Use Taxation of Computer Software and Internet Transactions written by L. J. Kutten and published by . This book was released on 2004-05-01 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers State-by-State guide to software sales and internet transactions taxes.
Download or read book Taxation of Internet Sales Where in the Cyberspace is Nexus written by Kathryn Kisska-Schulze and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The advent of the Internet in the 1980's revolutionized the world of computers, information technology and communication. The Internet, with its international broadcasting capabilities, is an instrument for broadcasting information and a medium for partnership and interaction between persons and their computers without regard to geographic setting. Its viral capability has reinvented the way the world works, communicates, and deciphers information. Because of the Internet's instantaneous abilities, news spreads like wildfire around the world, keeping secrets is virtually impossible, and persons and companies now have direct and immediate access to their target audience. With the dawn of the Internet age, the corporate world also found a new and efficient way of doing business - via e-commerce. In the U.S. alone, e-commerce retail sales grew from $995 billion in 1999 to $2,385 billion by 2006. A 2009 study estimated that e-commerce transactions are anticipated to rise from $3 trillion in 2010 to $4 trillion in 2012. This study further predicted that while $45.9 billion dollars in sales taxes will be due by the states cumulatively in 2012, only $34.5 billion of that amount will actually be collected, resulting in an anticipated overall U.S. sales tax loss of $11.4 billion dollars in 2012 alone. Amidst these staggering numbers, can states do anything more to collect sales tax emanating from e-commerce sales? The answer to this question lies at the heart of the query: Where in the cyberspace is nexus? While this article does not attempt to define a solution to this question, its purpose is to present an overview of statutory rules currently in place pertaining to sales and use tax, with particular attention paid to the area of e-commerce sales; examine the Constitutional mandates in place regarding “nexus” and “physical presence”, with heavy emphasis placed on federal and state judicial case law; scrutinize the current situation between deficit-stricken state taxing jurisdictions and cyber-retailers seeking shelter under the umbrella of the Due process and Commerce Clauses; and provide observations for the need to create uniformity among the states in dealing with e-commerce transactions.
Download or read book Technologies for Better Tax Administration A Practical Guide for Revenue Bodies written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.
Download or read book Texas Internet Tax Policy Working Group Report written by Texas Internet Tax Policy Working Group and published by . This book was released on 1999 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Tax and Legal Playbook written by Mark J. Kohler and published by Entrepreneur Press. This book was released on 2019-07-23 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Rules Have Changed. Your Business Should, Too. The Tax Cut and Jobs Act of 2017 marks the biggest tax reform in more than 30 years. The changes to the tax code are complex (especially for the small-business owner), but you don't have to go it alone. CPA and Attorney Mark J. Kohler delivers a comprehensive analysis of the new tax and legal structure you desperately need to help make the new tax law work for you. In this revised edition of The Tax and Legal Playbook, Kohler reveals clear-cut truths about tax and legal planning and delivers a practical, play-by-play guide that helps you build wealth, save on taxes, and protect your assets. Using real-world case studies, tax-savvy tips, game plans, and discussion points, Kohler coaches you through the complexities of the tax game of the small-business owner. You'll also learn how to: Examine your business needs and pick the right business entity for you Build your personal and corporate credit in eight steps Implement affordable asset protection strategies Take advantage of underutilized business tax deductions Pick the right health-care, retirement, and estate plans Bring on partners and investors the right way Plan for your future with self-directed retirement funds Reading from cover to cover or refer to each chapter as needed, you will come away wiser and better equipped to make the best decisions for your business, your family, and yourself.
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
