Share this page | Email | Contact Us

Special Report on

Indirect Taxation of Electronic Commerce

indirect taxation of electronic commerce special research report Photo by
In this publication, the reader can find information about Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It provides information about indirect tax topics such as international aspects of VAT/GST developments in OECD member countries as well as in selected non-OECD economies. It describes a range of taxation provisions in OECD countries, such as the taxation of motor vehicles, tobacco and alcoholic beverages. This edition’s special feature describes the way VAT is implemented in three significant non-OECD economies: China, Russia and India. More information: Main trends in ...
is interpreted as including the UK and the Islands together. The United Kingdom is constitutionally responsible for the defence of Jersey. Jersey is not a full-member state of the European Union although it is included in the customs territory of the European Community . Cite error: There are tags on this page, but the references will not show without a {{Reflist}} template or a tag; see the .
The impact of Electronic Commerce on Tax Revenues in the Caribbean ...
This paper analyses the likely implications of electronic commerce on tax revenues in the Caribbean Community. I utilised a static microeconomic approach to determine the effects. Based on the assumption that current trends of external trade and growth of electronic commerce in the region will continue, the results will be as follows: tax revenues are likely to increase due to expansion of export markets; tax and tariff revenues will increase due to increase imports of traditional goods and services; tax and tariff revenues will be lost from digitised products; and tax revenues will be lost from the displacement of companies at ... market research, surveys and trends
International Business « Accounting
With the dawn of globalization, international business is becoming increasingly popular.  Multinational organizations are among the most profitable in the world.  A company needs to be aware of the language and culture of the country where it plans to embark with its investment.  Politics and laws of the nation can either make international business easy or hard.  With the success of international business, its future is gleaming.             International Business The Impact of International Business   Revolutionary changes in technologies have provided the mechanisms that propel the growth of international business.  The ... market research, surveys and trends


E-Commerce and Internet Taxation
This page includes background papers on electronic-commerce taxation (also known as Internet Taxation) issues, statistics, work being done on the issues by various groups, and several points to consider in examining how various tax rules should (or should not) apply to e-commerce. Below are various links to several other e-commerce taxation papers, and well as legislative information. Outlines and Reports Explaining E-Commerce Tax Issues by Annette Nellen Legislative Proposals Related to E-Commerce Taxation: Federal               August 2004 Update on the ... industry trends, business articles and survey research
Overview to E-Commerce Taxation— Guide to Understanding the ...
quarter of $5.240 billion. E-commerce sales in the second quarter accounted for 0.68% of total ..... Costs as a percent of total state and local sales tax collections: ...... Indirect Taxation of Electronic Commerce: Options Paper. ... industry trends, business articles and survey research


Double indirect taxation of electronic commerce trade (by the country of export and the country of import) should not occur. ... technology research, surveys study and trend statistics
Domestic Policy Council - Ira Magaziner, Electronic Commerce
Magaziner headed up an initiative on global electronic commerce policy, ...... Indirect Taxation. 031 102010 13120 102010-034 Chamber of Commerce/Wilby, ... technology research, surveys study and trend statistics
Value Added Taxation of Electronic Supply of Services
encourages customers to download the software directly by saying that there is "no value-added tax, shipping or export charge." 2 At first sight, this one-sentence scenario may not sound strikingly problematic to anyone. However, it gives a condensed summary of the problem constituting the core of this paper, following from the awkward situation of European online traders being at a handicap under the present system of European value added tax compared to their American competitors. This essay is an inquiry into the efforts made by the European Community 3 to preserve the functionality of the ...
Jersey at AllExperts
Jersey history is significant because of its strategic location between the northern coast of France and the southern coast of England; the island's recorded history extends over a thousand years. Evidence of bronze-age and early iron-age settlements can be found in many locations around the island. While archaeological evidence of Roman influence has been found, in particular the coastal headland site at Le Pinacle, Les Landes, where remains of a primitive structure are attributed to Roman temple worship ( fanum ), evidence for regular Roman occupation has yet to be established. Formerly under the control of Brittany and named
does charge sales tax for orders shipped to Pennsylvania
I live in PA, and I just received an item and I only had to pay for the item itself.  Because I chose Amazon free shipping, I only paid for the item, and nothing additional.  That meant no PA tax, either.   Of course you know you should pay that "unpaid tax" on your tax form every year voluntarily. Sources: My experience.  by EddieNygma on Mar 12 2007 (39 months ago) charges sales tax only on its sales to Washington customers, the state in which it is located. The issue can be confusing and their help page only makes it worse. I live in Florida and they have never ...