Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax

Resource Information

The work Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Tax jurisdiction in electronic commerce from the perspective of public international law - a particular examination of income tax

Creator

• Wang, M. (Minyan)

Subject

• e-commerce
• income tax
• residence principle of taxation
• source principle of taxation
• tax liability

Language

eng

Summary

This article examines income tax jurisdiction in electronic commerce from the perspective of public international law. It argues that a new tax treaty dealing with the problems arising from electronic commerce is desired in the long term. The formation of such treaty, however, should be based on existing treaty rules and negotiation should involve developing countries to protect their interests and support their economic development. In the short term, the exclusive residence-based taxation seems more appropriate compared with other suggested approaches

Citation source

In: Intertax. - Alphen aan den Rijn. - Vol. 34 (2006),

Geographic coverage

International

Language note

English