Designing tax policy for the digital biosphere : how the internet is changing tax laws
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The work Designing tax policy for the digital biosphere : how the internet is changing tax laws 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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Designing tax policy for the digital biosphere : how the internet is changing tax laws
Resource Information
The work Designing tax policy for the digital biosphere : how the internet is changing tax laws 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
- Designing tax policy for the digital biosphere : how the internet is changing tax laws
- 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
- Geographic coverage
- International
- Language note
- English
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