The Resource Transforming the internet into a taxable forum: a case study in e-commerce taxation

Transforming the internet into a taxable forum: a case study in e-commerce taxation

Label
Transforming the internet into a taxable forum: a case study in e-commerce taxation
Title
Transforming the internet into a taxable forum: a case study in e-commerce taxation
Creator
Subject
Language
eng
Summary
The author discusses how internet technologies can assist tax authorities in taxing international e-commerce transactions. The article starts with a case study demonstrating how the virtual world will subvert attempts by regulators to tax international e-commerce profits using traditional taxing principles that govern "real space". Next, the article explores the resistance by regulators, in particular, the US, to regulate the Internet, placing potential Internet-related international tax reform efforts within the context of the broader debate surrounding Internet regulation. Furthermore the article shows how governments could promote the use of Internet technologies to effectively tax e-commerce and constrain illegal tax evasion and harmful tax competition
Citation source
In: Minnesota law review. - Minneapolis. - Vol. 85 (2001),
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • PE
Label
Transforming the internet into a taxable forum: a case study in e-commerce taxation
Instantiates
Publication
Label
Transforming the internet into a taxable forum: a case study in e-commerce taxation
Publication

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