Last edited by Monos
Saturday, May 9, 2020 | History

3 edition of E-commerce and source-based income taxation found in the catalog.

E-commerce and source-based income taxation

by Dale Pinto

  • 357 Want to read
  • 34 Currently reading

Published by IBFD in Amsterdam .
Written in English

    Subjects:
  • Electronic commerce -- Taxation.,
  • Income tax -- Law and legislation.,
  • International economic relations.

  • Edition Notes

    StatementDale Pinto.
    SeriesDoctoral series,, v. 6
    ContributionsInternational Bureau of Fiscal Documentation.
    Classifications
    LC ClassificationsKF6495.E45 P56 2003
    The Physical Object
    Paginationxiv, 244 p. ;
    Number of Pages244
    ID Numbers
    Open LibraryOL3370784M
    ISBN 109076078564
    LC Control Number2004450444
    OCLC/WorldCa53182844

    E-Commerce and Source-Based Income Taxation by Dale Pinto Vo l. 7 – Interpretation of Tax Treaties under International Law by Frank Engelen Vo l. 8 – Taxation of Investment Funds in the European . Chapter 2 Fundamental principles of taxation focusing primarily on the taxation of cross-border income both under domestic laws and in the context of tax treaties. Finally, it provides an overview of the .

    Taxation For E-Commerce - A Global Perspective Written by: Saurabh Bagaria - Law college, Pune The company may also be taxed in another country if it has a recognized source of income . Direct Taxation and E-Commerce: Possibility and Desirability: /ch E-commerce poses significant challenges for existing tax rules. One of the most important effects of e Author: Subhajit Basu.

    PAPER 4: TAX LAWS AND PRACTICE READINGS I. Income Tax and Wealth Tax: 1. Dr. V. K. Singhania: Students Guide to Income-tax including Service Tax/VAT; Taxmann Publications Pvt. Ltd., . Singapore's user-friendly tax system, competitive tax rates, and source-based domestic taxation make it a preferred international business center and, in particular, an ideal home for e-commerce businesses. Author: William Byrnes, Christopher M. Sove.


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E-commerce and source-based income taxation by Dale Pinto Download PDF EPUB FB2

Print Book. Number of pages: Terms: Shipping fees apply. View shipping information. Price: EUR 84 / USD (VAT excl.) Order Print tab_1 Title: E-Commerce and Source-Based Income Taxation. Series: Volume 6 in the Doctoral Series. Author(s): Dr Dale Pinto Date of publication: ISBN: Type of publication: Online book Pages: The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation.

This thesis argues that source-based taxation is theoretically justifiable for income that arises. E-Commerce and Source-Based Income Taxation Hardcover – January 1, by Dale Pinto (Author) › Visit Amazon's Dale Pinto Page. Find all the books, read about the author, and more. Author: Dale Pinto.

Get this from a library. E-commerce and source-based income taxation. [Dale Pinto; International Bureau of Fiscal Documentation.] -- This book analyses the impact of electronic commerce on international.

- Buy E-Commerce and Source-Based Income Taxation (Doctoral) book online at best prices in India on Read E-Commerce and Source-Based Income Taxation (Doctoral) book. ISBN: OCLC Number: Notes: Based on the author's doctoral thesis, Faculty of Law, the University of Melbourne, March E­Commerce and Source ­Based Income Taxation Introduction 1.

Definition of Electronic Commerce and Overview of How it Operates Arguments, Approach and Organisation of the Thesis Literature Review The Theoretic al Foundations and Rationale for Source­Based. source-based taxation of electronic commerce transactions should continue.

While the thesis accepts these observations as being valid, nevertheless it will be argued that source-based taxation is. Buy E-Commerce and Source-Based Income Taxation (Doctoral) by Pinto, Dale (ISBN: ) from Amazon's Book Store.

Everyday low prices and free delivery on eligible : Dale Pinto. ] Global Taxation of Cross-border E-commerce Income Needless to say, this proposal has numerous implications in terms of its effect on state : Rifat Azam.

model, which would allow countries to eliminate source-based taxation in favor of residence-based taxation for international e-commerce transactions, would prevent poor countries with international e.

E-Commerce and Source-Based Income Taxation Hardcover – March 1 by Dale Pinto (Author) See all formats and editions Hide other formats and editions. Amazon Price New from Used from Author: Dale Pinto.

Pinto, Dale. The theoretical foundations and rationale for source-based taxation, in E-Commerce and source-based income taxation. Amsterdam: IBFD Publications BV (International Bureau of Fiscal Author: Dale Pinto.

In either case, obviously the current tax regime (permanent establishment and source-based income) doesn’t make a convincing argument for successful and just ecommerce taxation. The. Tax implications of e-commerce June This article was originally published in the September Taxation of E-Commerce issue of International Tax Review.

Editorial Comment: This article is the first. Global Taxation of Cross‑border E‑commerce Income – current international regime The international tax regime, which developed in the s1, recognizes two bases for tax jurisdiction2.

The first is. Taxation of Electronic Commerce. reasons why source-based income tax system s may be rendered this paper explores the issues related to e-commerce taxation through a review of relevant. Rapid digitisation and the explosion of e-commerce have questioned the very basis of taxation principles creating enormous opportunities for interpretation and evasion.

The OECD Action Plan () on. E-commerce and source-based income taxation Author: Dale Pinto. Publication info: Amsterdam: International Bureau of Fiscal Documentation, c countries which have the jurisdiction to tax such income. It is necessary to clarify how existing concepts apply to persons engaged in electronic commerce.

In addition, transactions in cyberspace will likely. In addition to an income tax, Singapore levies a goods and services tax (GST), stamp duty, estate duty, lottery and other gambling-related duties, and other taxes.

Singapore's tax law does not include Author: William Byrnes, Christopher M. Sove.E-Commerce and Source-Based Income Taxation Examination Handbook -Strengthening the Examination Function in the Tax Administrations of Latin America and the Caribbean - Stock .thrown by E-Commerce are how to characterize income and the approach towards residence-based and source-based taxation approaches.

The worldwide nature of e-commerce transaction muddles the .