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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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International Taxation of Electronic Commerce (Hardcover, 2nd New edition)
Loot Price: R10,225
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International Taxation of Electronic Commerce (Hardcover, 2nd New edition)
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The bricks and mortar of commercial law as we know it are crumbling
into dust. Electronic commerce sweeps away the very foundations of
what was not so long ago our most solid, comfortable, and secure
legal system. In its most advanced form, e-commerce allows
unidentified purchasers to pay obscure vendors, in 'electronic
cash,' for products that are often goods, services, and licenses
all rolled into one. A payee may be no more than a computer that
can take up 'residence' anywhere at the drop of a hat; national
boundaries are of no consequence whatsoever. Taxation authorities
are understandably dismayed. This book, now in its second edition,
is a minutely detailed overview of current reality in the worldwide
huddle of revenue regimes as they try to cope with the most
daunting challenge they have ever had to face. It analyzes a number
of fast-moving trends in the behaviors of national taxation
authorities, web-based companies, VoiP, certain low-tax (or no-tax)
jurisdictions, and international organizations that have
significant bearing on the future development of the taxation of
e-commerce. These trends include the following: how United States
domestic and international tax rules are being interpreted in the
effort to accommodate e-commerce; the powerful retailers' lobby
against the moratorium on U.S. state and local sales tax on
Internet transactions; how VAT rules in EU countries and other
jurisdictions are being restructured to accommodate international
e-commerce; new theories of income and payment characterization,
and in particular the influential OECD ongoing study; and, the
crucial discussion over what constitutes a 'permanent
establishment' for tax purposes.
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