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NO. 39. PROFITS TAX. TREATMENT OF ELECTRONIC COMMERCE ..... e-mail or uploaded to the server in order to be made available for downloading by the clients concerned. .... compromise any necessary action to counteract tax avoidance. ...

http://www.ird.gov.hk/eng/pdf/e_dipn39.pdf

Is international e-commerce an HIV tax issue? 63 innovation. But this kind of avoidance has the same effect as the avoidance of taxation ...

http://inderscience.metapress.com/index/WLWKV5CFWD1RM5H5.pdf

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http://cber.utk.edu/ecomm/ecom0901.pdf

taxation avoidance agreements between countries often create tax havens that erode their national taxation base. In the case of e-commerce these loopholes ...

http://www.intosaiitaudit.org/intoit_articles/18p36top41.pdf

from sale tax. E-commerce brings new tax sources, and provides a legal approach for tax avoidance for companies and individuals. In order to fill tax gaps ...

http://ieeexplore.ieee.org/iel5/5158913/5158914/05159115.pdf?arnumber=5159115

recent years, the e-commerce taxation issue is attracting more and more attention all over the world. Tax evasion, mitigation and avoidance in electronic ...

http://ieeexplore.ieee.org/iel5/4072023/4072024/04072214.pdf?arnumber=4072214

by J Brox - Related articles

http://www.buscalegis.ufsc.br/revistas/files/journals/2/articles/4273/public/4273-4267-1-PB.pdf

Tax avoidance and compliance issues. A second form of tax base erosion may occur due to the ephemeral nature of global e-commerce transactions.103 ...

http://www.winthrop.com/Portals/0/PDF/claytonchan.pdf

use tax portion of the E-commerce tax gap is 80.5% of the total E-commerce gap. The .... 4 See “State and Local Tax Revenue Losses from E-Ecommerce: Updated ...

http://www.taxes.state.mn.us/legal_policy/research_reports/content/taxgap_exec_1102.pdf

by CINTAX MATTERS - 2001 - Related articles

http://unpan1.un.org/intradoc/groups/public/documents/UN/UNPAN001690.pdf

allocation of expenses, tax avoidance through foreign holding companies and trusts, ... E-commerce and taxation. The paper on this subject will deal with ...

http://unpan1.un.org/intradoc/groups/public/documents/UN/UNPAN004198.pdf

C. [Bureau of Economic Analysis]. Services are not as significant a tax avoidance issue for the VAT since the VAT broadly taxes services. If e-commerce is ...

http://www.springerlink.com/index/T81338524M882WV4.pdf

Luo Qianzhang, Analysis of Borderline of Tax Evasion and Tax Avoidance in E-Commerce, Economic & Trade Update, Vol.4, No.49, Nov.2006 ...

http://www.springerlink.com/index/F43G052453484Q52.pdf

dues from those engaged in e-commerce. (d) Administrative inefficiency and collusion with taxpayers are ingredients of tax avoidance and evasion. ...

http://www.catatax.org/upiloads/Tax evasion and avoidance.pdf

Appendix A - Why the Internet and E-Commerce Raise Tax Issues .... electronic transactions may also create new possibilities for tax avoidance and evasion. ...... solutions to e-commerce tax issues. The OECD also formed five Technical ...

http://www.cob.sjsu.edu/facstaff/nellen_a/BoaltUT6-01.pdf

server is a PE. What this leads to is the question of whether or not e-commerce through the Internet can lead to Tax evasion and/or tax avoidance? ...

http://www.caricom.org/jsp/community/cota/e-commerce_tax_revenues_bristol.pdf

It will discuss the commonly used tax avoidance devices and the related .... OECD, E-commerce: Transfer Pricing and Business Profits Taxation (Tax Policy ...

http://www.af.polyu.edu.hk/download/0708ug/AF4221.pdf

Govt regulation on e-commerce should be minimal (no new tax). (3). Limited govt involvement ... lessen opportunities for tax evasion and avoidance ...

http://english-webometrics.yu.ac.kr/wwi/data/event/ChangHoonYang.pdf

by D Bruce - 2000 - Cited by 4

http://web.utk.edu/~dbruce/munfin01.pdf

number of significant pre-GAAR tax avoidance files that were part of the jurisprudence that culminated .... E-commerce is a rapidly growing, relatively new ...

http://www.law.ubc.ca/files/pdf/ncbl/Tax_Newsletter-March14.pdf

by TC Millions - 2007 - Related articles

http://walmartwatch.com/img/blog/tax_avoidance_schemes.pdf

7 Mar 2007 ... Wal-Mart's State Tax Avoidance Schemes. Corporate tax loopholes are having a .... including violations of due process and the commerce ...

http://walmartwatch.com/img/blog/reit_brief.pdf

by CTG SeriesServices and Intangible Property in the Context of E-Commerce (the Guideline ... However, in cases where competitive distortions or tax avoidance may arise ...

http://www.oecd.org/dataoecd/38/47/5592717.pdf

goods as a tax avoidance scheme (Tax Features, 1998). ..... Tax Features “ Mismatch Between Old Tax and New E-commerce has Governments ...

http://www.sba.gov/advo/stats/e_comm.pdf

by A Cobham - 2005 - Cited by 34

http://www3.qeh.ox.ac.uk/pdf/qehwp/qehwps129.pdf

Johann de Jager 274. Transfer Pricing and Tax Avoidance: Is the Arm=s-length Principle Still Relevant in the e-Commerce Era? ...

http://www.unisa.ac.za/contents/faculties/law/docs/Index06.pdf

including those on Statutory Interpretation and Tax Avoidance) .... 27) “E-Commerce Tax Policy in Australia, Canada and the United States” (2000) Vol. ...

http://www.osgoode.yorku.ca/faculty/cv/Li_Jinyan.pdf

E-commerce Tax. ABTRACT. Now it is the time to say that our world has passed ...... effective tax administration to reduce tax evasion and tax avoidance, ...

http://www.ecommerce.or.th/nceb2002/paper/52-E-commerce_Tax.pdf

Dependent agents. Independent agents. Subsidiary companies. The impact of e-commerce ... Double tax treaty measures to combat international tax avoidance ...

http://www.ibfd.org/portal/pdf/Holmes_ToC.pdf

Combatting tax avoidance and tax evasion. 79. 4.8.5. Harmful tax competition .... Are there arguments in favour of a special tax treatment of e-commerce? ...

http://www.ibfd.org/portal/pdf/Xborder_toc.pdf

by MG Asher - 1999 - Cited by 17

http://www.adelaide.edu.au/cies/papers/9923.pdf

involved in e-commerce from the duty to collect a tax that local merchants .... losses and tax avoidance possibilities associated with origin-based taxes. ...

http://www.informaworld.com/index/780839658.pdf

in order not to stifle e-commerce or encourage tax avoidance. Particularly SMEs, which are recognised as very important for the promotion of growth and ...

http://www.informaworld.com/index/713621493.pdf

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http://www.ctf.ca/pdf/ctjpdf/2001ctj1_arnold.pdf

from this tax avoidance and evasion are difficult to estimate, ...... e. Not included in OECD's “gray” list as of July 8, 2009; currently on ..... 39 Harry Grubert, “Tax Credits, Source Rules, Trade and electronic Commerce: Behavioral ...

http://assets.opencrs.com/rpts/R40623_20090709.pdf

Revenue agencies around the world are concerned with tax evasion and tax avoidance opportunities currently protected or insulated by e-Commerce. ...

http://www.millerthomson.com/docs/TechnologyWinter2001.pdf

perhaps tax avoidance which is usually interpreted as the problem of the form and substance. Apart ...... The internationalisation of commerce, and the globalisation of ...... Ehrlich, E. (1970): The Study of the Living Law. ...

http://www.akademiai.com/index/W736588Q604340H7.pdf

effectively implement both state and federal e-commerce tax policy. As .... personal property was easy to move and conceal, so avoidance of the personal ...

http://jolt.law.harvard.edu/articles/pdf/v13/13HarvJLTech597.pdf

COMMERCE. December/decembre 1999. NEUMAN AND BEYOND: .... E-9. When the Gift Tax was first introduced in 1935, the Minister of Finance explained ..... tax avoidance provision and not a general provision against income ...

http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1158137_code333799.pdf?abstractid=1158137&mirid=1

may be affected differently by e-commerce. Income tax effects related to strategic use ...... Tax avoidance activities of U.S. multinational corporations. ...

http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID557124_code45680.pdf?abstractid=557124&mirid=1

The Israeli Tax Authority (the “Tax Authority”) has published circulars referring to e- commerce in connection with double-taxation avoidance treaties, ...

http://rosok-law.com/var/1820/39144-E-commerce Taxation.pdf

File Format: PDF/Adobe Acrobatby WS Nufransaecommerce as tax potential revenue. This section combines the previous discussion ..... avoidance should be minimized as much as possible and counter-acting ...

http://dspace.lib.niigata-u.ac.jp:8080/dspace/bitstream/10191/6412/1/01_0066.pdf

by K SILIAFIS - Related articles

http://mujlt.law.muni.cz/storage/1205530238_sb_13-siliafis.pdf

they take place, expanding the scope for both tax avoidance and evasion. The advent of e-commerce creates an even more fundamental problem for the ...

http://www.atax.unsw.edu.au/ejtr/content/issues/previous/paper2_v5n1.pdf

Argentina at present in connection with e-commerce taxation, focusing briefly on the ... Potential tax avoidance and elusion should be minimized. ...

http://www.aim-net.org/documentos/doctrina/SANUSIAN-taxation.pdf

and improper tax avoidance is to be drawn. Line drawing and the setting of limits recognise the reality that commerce is legitimately carried out through a ...

http://repositoryaut.lconz.ac.nz/bitstream/10292/13/1/ZhangLBecky.pdf

improper tax avoidance", Richardson P at p 17115 held that:287. 1) "[40] Line drawing and the setting of limits recognise the reality that commerce is ...

http://repositoryaut.lconz.ac.nz/bitstream/10292/506/4/Fusitu'aL.pdf

by SK DUKEe-commerce tax implications will be. As China emerges as an ... Government of the People's Republic of China for the Avoidance of Double Taxation and the ...

http://www.law.fsu.edu/journals/transnational/vol14_2/duke.pdf

by A Cobham - 2005 - Cited by 34

http://www.gazdasagkifeheritese.uni-corvinus.hu/images/0/0c/Gazdasagi_fejlodes_es_adozas.pdf

by CL Mann - 2000 - Cited by 8

http://www.iie.com/publications/wp/00-7.pdf