What chance for the virtual taxman?
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The work What chance for the virtual taxman? 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.
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What chance for the virtual taxman?
Resource Information
The work What chance for the virtual taxman? 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
- What chance for the virtual taxman?
- Summary
- Discussion of the main problems that Internet raises for tax administrations. Rapid expansion of cross-border activities, reduction of the role of the intermediaries and consequent removal of convenient taxing points, possibility of encrypted information and subsequent no access for tax administrations to the content of messages sent on the net, impossible verification of the identity of taxpayers. Impact on consumption taxes: difficulties in identifying the place of supply. Impact on tax treaties and transfer pricing. Suggestions for tax administrations
- Citation source
- In: The OECD observer. - Paris. - (1997),
- Geographic coverage
- International
- Language note
- English
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<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/resource/l2KsNBzUFoY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/l2KsNBzUFoY/">What chance for the virtual taxman?</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>
