The Resource The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
Resource Information
The item The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This paper is directed at analysing the theoretical foundations and rationale for source-based taxation and argues that these principles remain valid despite changes brought about by globalisation, including the increased incidence of transactions that occur via electronic commerce. The analysis in this paper is not concerned with how source is defined, but rather at establishing that source-based taxation continues to be theoretically justifiable for income that arises from international transactions which are conducted in a globalised business environment, including those that occur through the agency of electronic commerce
- Language
- eng
- Label
- The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
- Title
- The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
- Language
- eng
- Summary
- This paper is directed at analysing the theoretical foundations and rationale for source-based taxation and argues that these principles remain valid despite changes brought about by globalisation, including the increased incidence of transactions that occur via electronic commerce. The analysis in this paper is not concerned with how source is defined, but rather at establishing that source-based taxation continues to be theoretically justifiable for income that arises from international transactions which are conducted in a globalised business environment, including those that occur through the agency of electronic commerce
- Citation source
- In: Australian tax forum. - Sydney. - Vol. 27 (2012),
- http://library.link/vocab/creatorName
- Pinto, D
- Language note
- English
- http://library.link/vocab/subjectName
-
- e-commerce
- source principle of taxation
- capital export neutrality
- capital import neutrality
- double taxation
- Label
- The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
- Label
- The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-theoretical-foundations-and-continued/LvKFGiWGJ5k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-theoretical-foundations-and-continued/LvKFGiWGJ5k/">The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-theoretical-foundations-and-continued/LvKFGiWGJ5k/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-theoretical-foundations-and-continued/LvKFGiWGJ5k/">The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
