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 2015-03-31 with total page 367 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 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 Tax Policy for Developing Countries written by Mr.Vito Tanzi and published by International Monetary Fund. This book was released on 2001-01-01 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses important tax policy issues facing developing countries today, provides a review of the role of tax incentives, and identifies some policy challenges posed by the globalization of the world economy. Draws on country cases.
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 1412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in the Digital Economy written by Nella Hendriyetty and published by Taylor & Francis. This book was released on 2022-07-11 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.
Download or read book UAE written by Melodena Stephens and published by Emerald Group Publishing. This book was released on 2017-06-16 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book can be used to teach public policy and help international industry leaders and academics understand the context of UAE and the role it plays in the global arena. This project is a series by the Academy of International Business - MENA chapter, supported by the Mohammed Bin Rashid School of Government, Dubai.
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 Digitalization and Taxation in Asia written by Ms. Era Dabla-Norris and published by International Monetary Fund. This book was released on 2021-09-14 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
Download or read book The Economic and Social Impact of Electronic Commerce written by Andrew Wyckoff and published by Org. for Economic Cooperation & Development. This book was released on 1999 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electronic commerce has the potential to radically alter some economic activities and the surrounding social environment. It changes the business environment, accelerates changes under way, increases interactivity, encourages openness, and alters the notion of time.This book examines such issues as the potential for growth of electronic commerce, its impact on the efficiency of the economy, its effects on how business is organized, and on markets, on jobs, and on society. It points out that countries will dismantle barriers to global electronic commerce at different rates, and that this may raise competitive concerns. It also discusses the electronic commerce's impacts on the costs of owning a "store," carrying inventory, conducting sales, placing and processing orders, customer support, and product distribution.
Download or read book Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions written by OECD and published by OECD Publishing. This book was released on 2001-05-04 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.
Download or read book E business and E commerce Management written by Dave Chaffey and published by Pearson Education. This book was released on 2007 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: Aimed at students, this work covers various aspects of e-business - focusing on sales and marketing, as well as detailing procurement, supply chains, and the legal and security considerations. It contains a range of features to help you learn effectively including margin definitions, international case studies, activities and web links.
Download or read book Global Perspectives on E commerce Taxation Law written by Subhajit Basu and published by Ashgate Publishing, Ltd.. This book was released on 2007-01-01 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 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 Tax Cuts and Jobs Act Conference Report to Accompany H R 1 written by Congress (U S Joint Committee on Taxat and published by Government Printing Office. This book was released on 2018-01-08 with total page 590 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this report, you will find guidance about the tax rate reform legislation for working American taxpayer citizens that file Federal individual tax returns. This report outlines modifications for taxable years 2018 through 2025. Populations covered are married individuals filing joint returns and surviving spouses, head of households, unmarried individuals other than surviving spouses and heads of households, married individuals filing separate returns, estates and trusts, and more. Additionally, you will find specific tax rate information and criteria relating to deductions for qualified business income, simplification and reform of family and individual tax credits including child tax credit and new family credit, credit for elderly and permanently disabled, repeal of credit for plug-in electric drive motor vehicles, modification of deduction for home mortgage interest, modifications to the deduction for charitable contributions, reform of American opportunity tax credit and repeal of lifetime learning credit, reforms to discharge of certain student loan indebtness, repeal of deduction for student loan interest and qualified tuition and related expenses, reduction in corporate tax rate, and much more. Adult American citizens required to file Federal income taxes, small businesses and corporation owners and staff, certified public accountants, tax professionals including tax advisors and preparers, payroll staff, IRS officials and agents, members of Congress, and charitable organizations may be interested in this legislation. Students pursuing coursework in tax preparation, business accounting, tax advisory, and public finance courses may find this primary source legislation helpful for research papers and testing requirements. Related products: H.R. 1, To Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018, Title A, Individual Tax Reform produced by U.S. Senate with Amendments specifically to the repeal of sections with amendments for the Internal Revenue Code of 1986 is available here: https://bookstore.gpo.gov/products/hr-1-individual-tax-reform Jobs & Employment resources collection here:https://bookstore.gpo.gov/catalog/jobs-employment Taxes, Audits & Accounting collection here:https://bookstore.gpo.gov/catalog/taxes-audits-accounting
Download or read book Internet Economics written by Lee W. McKnight and published by MIT Press. This book was released on 1998 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet has rapidly become an important element of the economic system. The lack of accepted metrics for economic analysis of Internet transactions is therefore increasingly problematic. This book, one of the first to bring together research on Internet engineering and economics, attempts to establish such metrics. The chapters, which developed out of a 1995 workshop held at MIT, include architectural models and analyses of Internet usage, as well as alternative pricing policies. The book is organized into six sections: 1) Introduction to Internet Economics, 2) The Economics of the Internet, 3) Interconnection and Multicast Economics, 4) Usage Sensitive Pricing, 5) Internet Commerce, and 6) Internet Economics and Policy. Contributors Loretta Anania, Joseph P. Bailey, Nevil Brownlee, David Carver, David Clark, David W. Crawford, Ketil Danielsen, Deborah Estrin, Branko Gerovac, David Gingold, Jiong Gong, Alok Gupta, Shai Herzog, Clark Johnson, Martyne M. Hallgren, Frank P. Kelly, Charlie Lai, Alan K. McAdams, Jeffrey K. MacKie-Mason, Lee W. McKnight, Gennady Medvinsky, Liam Murphy, John Murphy, B. Clifford Neuman, Jon M. Peha, Joseph Reagle, Mitrabarun Sarkar, Scott Shenker, Marvin A. Sirbu, Richard Jay Solomon, Padmanabhan Srinagesh, Dale O. Stahl, Hal R. Varian, Qiong Wang, Martin Weiss, Andrew B. Whinston
