Cross-border taxation of e-commerce:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD, Internat. Bureau of Fiscal Documentation
2002
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 320 S. |
| ISBN: | 9076078475 |
Internformat
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Datensatz im Suchindex
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| adam_text | CROSS-BORDER TAXATION OF E-COMMERCE BJOERN WESTBERG INTERNATIONAL BUREAU
OF FISCAL DOCUMENTATION TABLE OF CONTENTS PREFACE V ACKNOWLEDGEMENTS IX
CHAPTER 1 INTRODUCTION TO THE CROSS-BORDER TAXATION OF E-COMMERCE 1 1.1.
... AN ELECTRONIC REVOLUTION ... WILL ONCE AGAIN TRANSFORM OUR LIVES 1
1.2. WHAT IS ELECTRONIC COMMERCE? 4 1.3. INTERNATIONAL TAX LAW 8 1.3.1.
TAXES AND CHARGES 8 1.3.2. DOES INTERNATIONAL TAXATION EXIST? 10 1.4.
CONCERNS ABOUT TAX BASE EROSION, TAX COMPLIANCE AND TAX NEUTRALITY 13
1.5. NEED FOR A SPECIAL INTERNATIONAL TAXATION OF E-COMMERCE? 13 1.6.
PURPOSE OF THIS STUDY 14 1.7. OUTLINE 14 1.8. SOURCES 15 CHAPTER 2 WHAT
HAS CHANGED IN COMPARISON WITH TRADITIONAL BUSINESS? 17 2.1. INCREASE IN
CROSS-BORDER ACTIVITIES, ESPECIALLY AMONG SMES 17 2.2. VIRTUAL
ORGANIZATIONS AND THE DEVELOPMENT OF GLOBAL COLLABORATION 18 2.3.
QUALIFIED PROFESSIONALS IN A GLOBAL MARKET 19 2.4. INTERMEDIARIES 20
2.5. INTERNATIONA] BANKING MORE ACCESSIBLE 21 2.6. EASY TO CHANGE THE
JURISDICTION - EASY TO CONDUCT BUSINESS OUTSIDE THE HOME COUNTRY 22 2.7.
THE DIFFICULTIES IN PINNING DOWN A BUSINESS ACTIVITY IN ONE LOCATION 23
2.8. MOBILE TELECOMMUNICATION 23 2.9. ANONYMITY 24 2.10. ELECTRONIC
PAYMENT SYSTEMS 25 TABLE OF CONTENTS 2.11. CUSTOMER RELATIONSHIP
MANAGEMENT - A NEW MARKETING APPROACH 26 2.12. DIGITIZATION ON THE
SUPPLY SIDE 27 2.13. BLURRED DISTINCTIONS BETWEEN PRODUCTS AND SUPPLIERS
28 2.14. SMALL PACKAGES WITH IMPORT GOODS 29 2.15. EXPLOITING
DIFFERENCES IN TAX RATES IN THE EUROPEAN UNION 29 2.16. CONCLUSIONS 30
CHAPTER 3 STATEMENTS ON TAX POLICY AND TAX PRINCIPLES RELATED TO
ELECTRONIC COMMERCE 31 3.1. NATIONAL AND MULTINATIONAL INITIATIVES 31
3.2. TO STIMULATE THE DEVELOPMENT OF ELECTRONIC COMMERCE 32 3.3.
CONCERNS RELATED TO TAX COMPLIANCE AND ENFORCEMENT 33 3.3.1. GENERAL
CONCERNS 33 3.3.2. DIFFICULTY IN IDENTIFYING THE SELLER AND THE BUYER
AND THEIR TRANSACTIONS 34 3.3.3. EASY TO LOCATE OR RELOCATE OFFSHORE 36
3.3.4. BANKING AND OTHER FINANCIAL SERVICES ARE AVAILABLE OFFSHORE 37
3.3.5. ACCESS TO ACCOUNTS AND OTHER DOCUMENTS 37 3.3.6. NEW
POSSIBILITIES FOR TAX AUTHORITIES 38 3.3.7. CONCLUSIONS 39 3.4. STICK TO
ACCEPTED PRINCIPLES OF TAXATION AND REFRAIN FROM NEW OR ADDITIONAL
TAXES! 39 3.5. NEUTRALITY WITH RESPECT TO ELECTRONIC COMMERCE AND
TRADITIONAL FORMS OF COMMERCE 41 3.6. DISCLOSURE OF FOREIGN TRANSACTIONS
AND OTHER REPORTING REQUIREMENTS 41 3.7. INCREASED RISK FOR TAX
AVOIDANCE AND TAX EVASION 43 3.8. LEGAL AND ADMINISTRATIVE FRAMEWORK 45
3.9. MAKE COMPLIANCE SIMPLE! 46 3.10. TAX COLLECTION 49 3.11.
INTERNATIONAL COOPERATION AND COORDINATION 50 3.12. CONCLUSIONS 51 XLL
TABLE OF CONTENTS CHAPTER 4 BASIC PRINCIPLES OF INTERNATIONAL TAXATION
53 4.1. DOES E-COMMERCE NECESSITATE A CHANGE IN TRADITIONAL PRINCIPLES
OF TAXATION? 53 4.2. DO GENERALLY ACCEPTED TAXATION PRINCIPLES EXIST? 53
4.3. PRINCIPLES OF NEUTRALITY 57 4.3.1. COMMON EXPRESSION OF THE
PRINCIPLES OF NEUTRALITY 57 4.3.2. PRINCIPLES OF NEUTRALITY APPLIED TO
E-COMMERCE 59 4.3.2.1. GENERAL PRINCIPLES OF NEUTRALITY 59 4.3.2.2.
NEUTRALITY IN RESPECT OF INCOME TAXATION 60 4.3.2.3. NEUTRALITY IN
RESPECT OF CONSUMPTION TAXATION 60 4.3.2.3.1. VAT RATES 62 4.3.2.3.2.
DEFINITION OF GOODS AND SERVICES 64 4.3.2.3.3. COMPOSITE OR BUNDLED
SUPPLIES 64 4.4. PRINCIPLES OF LEGAL CERTAINTY 65 4.4.1. THE RULE OF LAW
AND THE PREDICTABILITY OF THE AUTHORITY TO TAX 65 4.4.2. PREDICTABLE TAX
LAWS 67 4.4.3. INTERPRETATION OF TAX LAWS 67 4.4.4. PRINCIPLES OF
PROPORTIONALITY 69 4.5. PRINCIPLES OF EFFICIENCY 71 4.6. PRINCIPLES OF
EFFECTIVENESS 72 4.7. PRINCIPLES OF SIMPLICITY 73 4.7.1. COMMON
EXPRESSIONS OF THE PRINCIPLES OF SIMPLICITY 73 4.7.2. TAX HARMONIZATION
74 4.8. PRINCIPLES OF FAIRNESS AND EQUITY 74 4.8.1. COMMON EXPRESSIONS
OF THE PRINCIPLES OF FAIRNESS AND EQUITY 74 4.8.2. NO DOUBLE TAXATION OR
UNINTENTIONAL NON-TAXATION 76 4.8.3. NON-DISCRIMINATION 76 4.8.4.
COMBATTING TAX AVOIDANCE AND TAX EVASION 79 4.8.5. HARMFUL TAX
COMPETITION 80 4.9. PRINCIPLES OF FLEXIBILITY 82 4.10. PRINCIPLES OF
CONTINUITY AND RECIPROCITY 82 4.11. TAX LIABILITY IN AN INTERNATIONAL
CONTEXT 83 XUI TABLE OF CONTENTS 4.11.1. BASIC PRINCIPLES OF DOMESTIC
TAX LIABILITIES 83 4.11.2. BASIC PRINCIPLES OF INTERNATIONAL TAX
LIABILITY 83 4.11.3. SELF-ASSESSMENT BY THE TAXPAYER 84 4.11.4. MAY TAX
LIABILITY IN INTERNATIONAL TRANSACTIONS BE TRANSFERRED TO THIRD PARTIES?
85 4.12. RECOGNITION OF INTERNATIONAL CONVENTIONS 87 4.13. CONCLUSIONS
88 CHAPTER 5 WHICH COUNTRY HAS JURISDICTION FOR INCOME TAX PURPOSES? 89
5.1. WHICH COUNTRY HAS THE RIGHT TO TAX? 89 5.2. BASIC PRINCIPLES OF
INCOME TAXATION - RESIDENCE OR SOURCE STATE? 92 5.3. TAXATION OF
INDIVIDUALS 94 5.4. TAXATION OF BUSINESS INCOME 95 5.4.1. ART. 7 OF THE
OECD MODEL CONVENTION 95 5.4.2. WHAT DOES STATE OF RESIDENCE MEAN? 95
5.4.3. SHIPS OR AIRCRAFT HOSTING SERVERS, TELECOMMUNICATION EQUIPMENT,
ETC. 98 5.4.4. BUSINESS ENTITIES CARRYING ON BUSINESS IN THEIR HOME
COUNTRY 99 5.4.5. BUSINESS ENTITIES CARRYING ON BUSINESS OUTSIDE THEIR
HOME COUNTRY 100 5.4.6. TAX TREATY CONSIDERATIONS OF IMPORTANCE IN
DETERMINING JURISDICTION 102 5.4.7. THE CONCEPT OF PERMANENT
ESTABLISHMENT 103 5.4.7.1. FIXED PLACE OF BUSINESS AND THE RELATION TO
THE BUSINESS ACTIVITY CARRIED ON 103 5.4.7.2. BUSINESS ACTIVITIES
CARRIED ON THROUGH A FIXED PLACE NOT CONSIDERED A PE 106 5.4.7.3. ARE
THERE SPECIFIC PROBLEMS RELATED TO PES IN CONNECTION WITH E-COMMERCE?
107 5.4.7.4. LOWER THRESHOLDS FOR A PE IN CONNECTION WITH E-COMMERCE?
113 5.4.7.5. MAINTAINING THE PE CONCEPT BUT EXTENDING THE CRITERIA FOR
TAX LIABILITY 115 5.4.7.6. DOES PRIVATE INTERNATIONAL LAW PROVIDE ANY
SOLUTIONS? 116 5.4.7.7. AGENTS CONSTITUTING A PE 117 XIV TABLE OF
CONTENTS 5.4.8. BUSINESS INCOME NOT NECESSARILY RELATED TO A PE -
INTEREST, DIVIDEND OR ROYALTIES 120 5.4.9. INCOME CHARACTERIZATION AND
THE FISCAL PRODUCT MIX 123 5.4.10. DIGITIZED SUPPLY 125 5.5. METHODS FOR
HE ALLOCATION OF BUSINESS INCOME BETWEEN NATIONS AND THE ATTRIBUTION OF
BUSINESS INCOME 127 5.5.1. ATTRIBUTION OF BUSINESS INCOME TO THE
RESIDENCE STATE AND THE SOURCE STATE 127 5.5.2. PROBLEMS RELATED TO THE
ALLOCATION OF PROFITS BETWEEN ASSOCIATED ENTERPRISES - TRANSFER PRICING
127 5.5.3. THE ARM S LENGTH PRINCIPLE 128 5.5.4. OTHER METHODS USED FOR
TRANSFER PRICING 131 5.5.5. TRANSFER PRICING RELATED TO E-COMMERCE 132
5.6. REPORTING AND WITHHOLDING REQUIREMENTS 134 5.7. OFFSHORE CENTRES AS
BASES FOR E-COMMERCE 134 5.8. CONCLUSIONS 135 CHAPTER 6 WHICH COUNTRY
HAS JURISDICTION FOR CONSUMPTION TAX PURPOSES? 139 6. 1 . BASIC
PRINCIPLES OF CONSUMPTION TAXATION 139 6.1.1. THE BENEFIT PRINCIPLE AND
THE RELATED PRINCIPLE OF TAXATION IN THE STATE OF DESTINATION 139 6.1.2.
THE CONCEPT OF CONSUMPTION 140 6.1.3. WHERE DOES CONSUMPTION OR
UTILIZATION TAKE PLACE? 143 6.1.4. COMPARISON OF INCOME AND CONSUMPTION
TAXATION 146 6.2. FEDERAL SYSTEMS 148 6.2.1. GENERAL PATTERN 148 6.2.2.
EC LAW 149 6.2.3. US STATE SALES AND USE TAXES 154 6.2.4. THE CANADIAN
GOODS AND SERVICES TAX (GST) AND HARMONIZED SALES TAX (HST) 158 6.3.
DOES THE PLACE OF ESTABLISHMENT INFLUENCE THE PLACE OF TAXATION ON
CONSUMPTION? 160 XV TABLE OF CONTENTS 6.4. WHAT DOES THE INVOLVEMENT OF
AN AGENT IN THE SUPPLY OF SERVICES MEAN? 162 6.5. SUPPLY OF GOODS OR
SERVICES RELEVANT TO E-COMMERCE 163 6.5.1. SUPPLY OF GOODS RELEVANT TO
E-COMMERCE 163 6.5.2. SUPPLY OF SERVICES RELEVANT TO E-COMMERCE 165
6.5.2.1. TAXATION OF BUNDLED SERVICES 165 6.5.2.2. DIGITIZED SUPPLY 166
6.5.2.3. ISPS 167 6.5.2.4. TELECOMMUNICATION SERVICES 168 6.5.3. GENERAL
REMARKS ON THE PLACE OF TAXATION 169 6.6. ASSESSMENT AT THE POINT OF
CONSUMPTION 170 6.6.1. BUSINESS-TO-BUSINESS (B2B) TRADE: REVERSE CHARGE
OR TAX SHIFT MECHANISMS 170 6.6.2. ASSESSMENT IN CONNECTION WITH
BUSINESS-TO-CONSUMERS (B2C) E-COMMERCE TRADE 174 6.7. WITHHOLDING OF
CONSUMPTION TAXES AS A MEANS OF ENFORCEMENT 175 6.8. CONCLUSIONS 177
CHAPTER 7 A SPECIAL TAX TREATMENT OF E-COMMERCE? 179 7.1. ARE THERE
ARGUMENTS IN FAVOUR OF A SPECIAL TAX TREATMENT OF E-COMMERCE? 179 7.2.
THE INTERNET AS A TAX-FREE ENVIRONMENT 182 7.3. BIT TAX 187 7.4.
TRANSACTION TAX ON CROSS-BORDER PAYMENTS 191 7.5. OTHER TRANSACTION
TAXES SUCH AS THE TELECOMMUNICATIONS TAX 193 7.6. BANKS OR CREDIT CARD
COMPANIES AS WITHHOLDING AGENTS 193 7.7. CONCLUSIONS 194 CHAPTER 8 THE
GENERAL REGULATORY FRAMEWORK - A LEGAL STRUCTURE FOR E-COMMERCE 197 8.1.
THE RAPID DEVELOPMENT OF A LEGAL STRUCTURE FOR E-COMMERCE 197 8.2. WHY
SELF-REGULATION? 200 XVI TABLE OF CONTENTS 8.3. BASIC LEGAL PROBLEMS IN
RESPECT OF CROSS-BORDER TAXATION OF E-COMMERCE 202 8.4. CONSUMER
PROTECTION 202 8.5. CONTRACT LAW 206 8.6. IDENTIFICATION OF PARTIES TO A
TRANSACTION 209 8.6.1. AUTHENTICATION, ENCRYPTION AND DIGITAL SIGNATURES
209 8.6.2. IP ADDRESSES AND DOMAIN NAMES 212 8.7. IDENTIFICATION OF A
TRANSACTION 216 8.8. INTELLECTUAL PROPERTY LAW 216 8.9. PROTECTION OF
PERSONAL DATA 219 8.10. ELECTRONIC PAYMENT SYSTEMS 220 8.11. TO WHICH
STATE DOES THE RIGHT TO TAX BELONG? 221 8.12. CONCLUSIONS 222 CHAPTER 9
PRINCIPLES FOR THE CROSS-BORDER TAXATION OF E-COMMERCE 225 9.1. NEW
TAXES OR NO TAXES? 225 9.2. A FAIR SHARING OF THE TAX BASE AMONG STATES
227 9.3. A GENERAL, LEGAL STRUCTURE FOR E-COMMERCE 228 9.4. A TAXATION
FRAMEWORK FOR E-COMMERCE 229 9.5. A NEW MARKETING APPROACH 229 9.6.
COMBINE ACCEPTED PRINCIPLES OF TAXATION WITH PRAGMATISM! 230 9.7.
ADMINISTRABILITY VERSUS PRINCIPLE 231 9.8. THE RESPONSIBILITY OF THE
TAXABLE PERSON 232 9.9. A NEW ERA IN THE TAXPAYER - TAX AUTHORITY
RELATIONSHIP 233 9.10. THE TAXATION OF INCOME 233 9.10.1. THE MAIN
CONCERNS IN RELATION TO INCOME TAXATION OF CROSS-BORDER E-COMMERCE 233
9.10.2. THE RISK OF TAX BASE EROSION IN RESPECT OF INCOME TAXES 234
9.10.3. THE DIFFICULTIES IN DETERMINING THE APPLICABLE JURISDICTION IN
RESPECT OF INCOME TAXES 235 9.11. THE TAXATION OF CONSUMPTION 236
9.11.1. THE MAIN CONCERNS IN RELATION TO INCOME TAXATION OF CROSS-BORDER
E-COMMERCE 236 XVU TABLE OF CONTENTS 9.11.2. THE RISK OF TAX BASE
EROSION IN RESPECT OF CONSUMPTION TAXES 237 9.11.3. THE DIFFICULTIES IN
DETERMINING THE APPLICABLE JURISDICTION IN RESPECT OF CONSUMPTION TAXES
237 9.11.4. THE NEED FOR NATIONAL AND INTERNATIONAL HARMONIZATION 238
9.12. THE DIFFICULTIES IN SECURING TAX COMPLIANCE IN RESPECT OF INCOME
AND CONSUMPTION TAXES 239 9.13. THE NEED FOR NEW CROSS-BORDER
RELATIONSHIPS - INTERNATIONAL COORDINATION INSTEAD OF INTERNATIONAL
COOPERATION 240 9.14. CONCLUSIONS 242 CHAPTER 10 THE FUTURE 243
ABBREVIATIONS AND GLOSSARY 245 REFERENCES 253 BIBLIOGRAPHY 253 OFFICIAL
DOCUMENTS 289 XVUL
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| spelling | Westberg, Björn Verfasser aut Cross-border taxation of e-commerce Björn Westberg Amsterdam IBFD, Internat. Bureau of Fiscal Documentation 2002 XVIII, 320 S. txt rdacontent n rdamedia nc rdacarrier Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Electronic Commerce (DE-588)4592128-3 gnd rswk-swf Electronic Commerce (DE-588)4592128-3 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010373154&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Westberg, Björn Cross-border taxation of e-commerce Internationales Steuerrecht (DE-588)4027451-2 gnd Electronic Commerce (DE-588)4592128-3 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4592128-3 |
| title | Cross-border taxation of e-commerce |
| title_auth | Cross-border taxation of e-commerce |
| title_exact_search | Cross-border taxation of e-commerce |
| title_full | Cross-border taxation of e-commerce Björn Westberg |
| title_fullStr | Cross-border taxation of e-commerce Björn Westberg |
| title_full_unstemmed | Cross-border taxation of e-commerce Björn Westberg |
| title_short | Cross-border taxation of e-commerce |
| title_sort | cross border taxation of e commerce |
| topic | Internationales Steuerrecht (DE-588)4027451-2 gnd Electronic Commerce (DE-588)4592128-3 gnd |
| topic_facet | Internationales Steuerrecht Electronic Commerce |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010373154&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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