E-commerce and Source-based Income Taxation PDF Download

Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download E-commerce and Source-based Income Taxation PDF full book. Access full book title E-commerce and Source-based Income Taxation by Dale Pinto. Download full books in PDF and EPUB format.

E-commerce and Source-based Income Taxation

E-commerce and Source-based Income Taxation PDF Author: Dale Pinto
Publisher:
ISBN:
Category : Electronic books
Languages : en
Pages : 244

Get Book

Book Description
The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. Characteristics of electronic commerce include the expected reduction in the need for certain intermediaries in the business process, as well as the borderless and intangible nature of the Internet, which allows a business to earn income without it having to maintain a physical presence in the market territory. In light of these characteristics it is not difficult to see how arguments calling for the abandonment of source-based taxation continue to be raised. While this book accepts these observations as being valid, nevertheless it will be argued by its author that source-based taxation is theoretically justifiable for income that arises from international transactions that are conducted in an electronic commerce environment. However, it will also be argued that the way in which the source of income is defined needs to be reconceptualized because the application of source-based taxation under traditional principles may be rendered problematic in light of certain characteristics of electronic commerce that are significant from a tax perspective.