Taxing global digital commerce

Resource Information

The work Taxing global digital commerce 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, Books.

Label

Taxing global digital commerce

Creator

• Cockfield, A.J
• Hellerstein, W
• Lamensch, M.C.S

Subject

• digital economy
• e-commerce
• enforcement
• exchange of information
• formulary apportionment
• global minimum tax
• income classification
• CFC
• source principle of taxation
• supply (VAT)
• tax policy
• tax technology
• transaction tax
• transfer pricing
• residence principle of taxation
• VAT
• consumption tax

Language

eng

Summary

This book provides an analysis of the practical tax consequences of digital commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to digital commerce transactions. It offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging 'tax war' is developing whereby different countries are unilaterally imposing new direct tax rules on cross-border digital commerce; how digital commerce increases the complexity of implementing and enforcing the collection of VAT/GST in cross-border situations; how technology enhances cross-border tax information exchanges; and how technology reduces both compliance and enforcement costs

Geographic coverage

• International
• North America

Index

no index present

Language note

English

Literary form

non fiction