International Taxation of Electronic Commerce - Richard a. Westin

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International Taxation of Electronic Commerce

By: Richard a. Westin

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Hardcover | 1 July 2008 | Edition Number 2

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The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed.

This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce;

the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions;
how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and
the crucial discussion over what constitutes a `permanent establishment for tax purposes.

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You Can Find This Book In

Non-Fiction Business & Management Business Aspects of E-Commerce Law Laws of Specific Jurisdictions Taxation & Duties Law Industry & Industrial Studies Manufacturing Industries Hi-Tech Manufacturing Industries International Law Public International Law International Economic & Trade Law

Company Law Commercial Law Accounting & Finance Finance Public Accounting in Finance Tax & Taxation International Business

Introduction and background	p. 1
United States domestic tax rules applicable to electronic commerce	p. 25
United States state sales taxes, income taxes and federal excise taxes	p. 69
VAT and electronic commerce	p. 139
US income taxation of 'outbound' e-commerce	p. 157
The tax character of e-commerce payments	p. 231
United States taxation of inbound electronic commerce	p. 337
Value added and withholding tax rates on dividends, interest and royalties	p. 429
The emergence of 'tax havens' to facilitate electronic commerce	p. 439
Attacking tax havens : survey of the foreign base company and other anti-deferral rules	p. 493
International civil and criminal investigatory powers and pertinent federal forms	p. 549
Actions of particular countries	p. 561
Institutional thinking : United States, Australia, OECD, WTO, and European Union	p. 575
Predictions	p. 591
Canadian taxation of electronic commerce	p. 603
Irish taxation of e-commerce	p. 647
IRS audit guide	p. 671
OECD model draft treaty (1963)	p. 699
IRS forms	p. 715
Table of Contents provided by Blackwell. All Rights Reserved.

International Taxation of Electronic Commerce

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