PL EN


2013 | 150 | 193-202
Article title

How to Tax E-commerce - Global or National Problem?

Content
Title variants
Languages of publication
EN
Abstracts
EN
Since 1980, "globalization" has become a key word for organizing our thoughts as to how the world works. Globalization, with its wide implications, can be discussed in various perspectives, such as socio-cultural political and economics. Economists define it as the free movement of goods, services, labour and capital across borders. World Bank defines globalization as "Freedom and ability of individuals and firms to initiate voluntary economic transactions with residents of other countries". Rapid growth of communication technologies such as internet, telephone, cellular phone, satellite and so on had a great impact on the financial globalization building new globalized financial architecture for both private and public entities. Capacity to link people, information and ideas around the globe has changed culture, society and economy, both positively and negatively. In this case, new challenges have emerged also in the field of taxation. This article examines the taxation challenges of e-commerce and discusses the current responses at the academic level, national level, and international level. This discussion concludes that a satisfactory answer to the challenges has not yet arisen, and the need for a different response is essential in this age of e-commerce.
Keywords
Year
Volume
150
Pages
193-202
Physical description
Contributors
References
  • About Google, GOOGLE, http://www.google.com/about.
  • AMAZON.COM, INC., 2010 ANNUAL REPORT, available at: http://phx.corporate- ir.net.
  • European Union Considers Regulatory Framework for Electronic Commerce, 16 No. 12 Banking Pol'y Rep. 10, 10 (1997), Aspen Law & Business.
  • Castro D.: Create a Fair and Simple Tax for E-Commerce. "The Information Technology & Innovation Foundation", February 2012.
  • Dooley B.: Study of the Google International Tax Planning from Chapter Seven of International Taxation in America, available at: http://www.intltax counselors. com/blog.
  • Drucker J.: Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes.
  • BLOOMBERG, Oct. 21, 2010, available at: http://www.bloomberg.com/ news/2010-10-21/.
  • European Commission, A European Initiative in Electronic Commerce, available at: http://www.cordis.lu/esprit/src/ecomcomx.
  • Hayward J.: M-Commerce Brings a New Marketplace to Your Pocket. "Human Events" October 1 2012, Vol. 68, Iss. 37.
  • Hill R., Walden I.: The Draft UNCITRAL Model Law for Electronic Commerce: Issues and Solutions. 13 COMPUTER L., 18,1996.
  • Graetz M., O'Hear M.: The Original Intent of U.S. International Taxation, 1997. Faculty Scholarship Series. Paper 1620, available at: http://digitalcommons. law.yale.edu/fss_papers/ 1620.
  • Double Taxation and Tax Evasion: Report Presented by the Comm. of Technical Experts on Double Taxation and Tax Evasion, League of Nations Doc. G.216M.85 1927 II (1925).
  • It's Time to Start Taxing E-Commerce. "Businessweek" April 25, 2013.
  • Johnson D., Post D.: Law and Borders - The Rise of Law in Cyberspace. 48 STAN L. REV. 1367, 1370-76, 1996.
  • Kirsch M.S.: Taxing Citizens in a Global Economy. 82 N.Y.U. L. REV. 2007, 443, 445.
  • OECD, OECD Policy Brief No. 1-1997 available at: www.oecd.org/publications.
  • Reuven S. Aviyonah et al.: U.S. International Taxation: Cases And Materials. (3rd Ed. 2010).
  • Salbu R.S.: Who Should Govern the Internet? Monitoring and Supporting a New Frontier. "Harv. J.L. & Tech." 1998, 11.
  • Selected Tax Policy Implications of Global Electronic Commerce , Department of the Treasury (1996), available at: http://www.treasury.gov/resource-center/ taxpolicy/Documents/internet.pdf.
  • Taxation and Customs: Commission Proposes New European Cooperation Programme. "Europe-East", November 21, 2011, available at: http://ec.europa.eu.
  • Press Release, Google Inc., Google Announces Fourth Quarter and Fiscal Year 2011 Results (Jan. 19, 2012), available at http://www.investor.google.com/ pdf/2011Q4_earnings_ google.pdf.
  • Q4 2011 Quarterly Earnings Summary, GOOGLE, available at: http://investor. google.com/pdf/2011Q4_google_earnings_slides.pdf.
  • U.S. Census Bureau, "2009 Quarterly E-Commerce Report," available at: http:// www.census.gov/retail/mrts/www/data/html/09Q4table4.html.
  • Zelinsky E.A.: Citizenship and Worldwide Taxation: Citizenship as an Administrable Proxy for Domicile. 96 IOWA L. REV. 2011, 1289, 1323.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-608d3b2e-4ca6-4561-8e97-82203e674d5b
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.