International Taxation and Electronic Commerce

International Taxation of E-Commerce: Persistent Problems and Possible Developments

Taxation Issues in a World of Electronic Commerce

Tax administrators face greater difficulties in enforcing tax laws and maintaining their community's legitimate revenue base when dealing with international rather than domestic transactions, particularly when dealing with a jurisdiction that combines tax haven status with bank secrecy. Increasingly, tax haven regimes with bank secrecy laws in place are accessible to almost anyone with a modem ...

E-Commerce Taxation Issues

INTRODUCTION This article is designed to give the reader a balanced perspective on some of the issues surrounding the current discussions related to state and local taxation of Internet access fees and sales transactions. It attempts to express the issues being discussed and presents several viewpoints. The proponents of Internet taxation are searching for technological and administrative syste...

International Taxation

The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and Mirrlees (1971) note that small open economies incur very high costs in attempting to tax the returns t...

International Workshop on Electronic Commerce, Agents, and Semantic Web Services

With current evolving technologies, there are significant strides in technologies that support distributed system automation in the electronic commerce domain. The autonomy and intelligence of software agents have greatly enhanced technologies that promote automation and enactment in the electronic commerce domain. Moreover, with the addition of scaleable service-oriented computing practices, n...