The Resource Computer servers and e-commerce profit attribution
Computer servers and e-commerce profit attribution
Resource Information
The item Computer servers and e-commerce profit attribution 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 Computer servers and e-commerce profit attribution 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
- Report discussing, from a tax policy perspective, the problems associated with permitting countries to tax profits attributable to computer servers (that is, computers that have been networked to the Internet). Part I discusses reform efforts where OECD member states agreed that, under traditional international tax principles, a server can constitute a permanent establishment in some circumstances. Part II describes how the OECD has attempted to constrain abusive tax planning through proposed profit attribution rules regarding e-commerce profits and servers. Part III argues that the "one-two" punch of these reform efforts will result in a test that emphasizes economic presence instead of physical presence, a significant departure from traditional international tax principles
- Language
- eng
- Label
- Computer servers and e-commerce profit attribution
- Title
- Computer servers and e-commerce profit attribution
- Language
- eng
- Summary
- Report discussing, from a tax policy perspective, the problems associated with permitting countries to tax profits attributable to computer servers (that is, computers that have been networked to the Internet). Part I discusses reform efforts where OECD member states agreed that, under traditional international tax principles, a server can constitute a permanent establishment in some circumstances. Part II describes how the OECD has attempted to constrain abusive tax planning through proposed profit attribution rules regarding e-commerce profits and servers. Part III argues that the "one-two" punch of these reform efforts will result in a test that emphasizes economic presence instead of physical presence, a significant departure from traditional international tax principles
- Citation source
- In: Tax notes. - Arlington. - Vol. 94 (2002),
- http://library.link/vocab/creatorName
- Cockfield, A.J
- Language note
- English
- http://library.link/vocab/subjectName
-
- e-commerce
- PE
- significant economic presence
- Label
- Computer servers and e-commerce profit attribution
- Label
- Computer servers and e-commerce profit attribution
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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/portal/Computer-servers-and-e-commerce-profit/dJ7rx8Hkd2M/" 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/Computer-servers-and-e-commerce-profit/dJ7rx8Hkd2M/">Computer servers and e-commerce profit attribution</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Computer-servers-and-e-commerce-profit/dJ7rx8Hkd2M/" 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/Computer-servers-and-e-commerce-profit/dJ7rx8Hkd2M/">Computer servers and e-commerce profit attribution</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
