The Resource Designing tax policy for the digital biosphere : how the internet is changing tax laws

Designing tax policy for the digital biosphere : how the internet is changing tax laws

Label
Designing tax policy for the digital biosphere : how the internet is changing tax laws
Title
Designing tax policy for the digital biosphere : how the internet is changing tax laws
Creator
Subject
Language
eng
Summary
In order to promote a better understanding of the relationship between tax laws and Internet transactions, this article integrates tax policy discussion with cyberlaw theory by developing a theoretical legal model called the "digital biosphere." The digital biosphere is the Internet, an online forum characterized by internal diversity and technological evolution where commercial and non-commercial activities overlap to a certain extent. The role of tax law, it is argued, is to protect "real world" norms (e.g., the desire to maintain neutral tax treatment between traditional commerce and e-commerce) by aligning tax laws with the nature of the network without unduly interfering with emerging cyberspace norms (e.g., transactional anonymity). On the one hand, reform efforts such as the state-sponsored Streamlined Sales Tax Project (SSTP) are properly addressing the challenges presented by Internet commerce by advocating an Internet-based automated sales and use tax collection system, the extension of state and local tax jurisdiction over remote e-commerce vendors, and the unification of different state and local tax bases. On the other hand, other reform efforts such as the new OECD rule to tax computer server/permanent establishment profits for international income tax purposes fails to address these challenges
Citation source
In: Connecticut law review. - Hartford. - Vol. 34 (2002), p. 333-403
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • digital economy
  • tax policy
  • internet
  • sales and use tax
Label
Designing tax policy for the digital biosphere : how the internet is changing tax laws
Instantiates
Publication
Label
Designing tax policy for the digital biosphere : how the internet is changing tax laws
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932