Works matching DE "ONLINE sales taxation"

Results: 157

TAXATION OF ELECTRONIC COMMERCE AND DIGITAL BUSINESS IN THE CONDITIONS OF GLOBAL CONVERGENCE ECONOMICS.

Published in:

Business, Management & Economics Engineering, 2025, v. 23, n. 1, p. 189, doi. 10.3846/bmee.2025.22155

By:

KRAUS, Kateryna;
KRAUS, Nataliia

Publication type:

Article

The Fundamental Internet Tax Debate.

Published in:

Washington Quarterly, 2001, v. 24, n. 1, p. 41, doi. 10.1162/016366001561537

By:

Weidenbaum, Murray

Publication type:

Article

Taxation of Electronic Commerce: A Developing Problem.

Published in:

International Review of Law, Computers & Technology, 2002, v. 16, n. 1, p. 35, doi. 10.1080/13600860220136093

By:

Jones, Richard;
Basu, Subhajit

Publication type:

Article

ASESORAMIENTO FISCAL DE LOS NEGOCIOS DIGITALES.

Published in:

Crónica Tributaria, 2021, v. 181, n. 4, p. 177, doi. 10.47092/CT.21.4.7

By:

Carbajo Vasco, Domingo

Publication type:

Article

IOTA REPORT. HOW TO DETECT, PREVENT AND COMBAT NEW VAT FRAUD SCHEMES FACILITATED BY DIGITAL PLATFORMS SELLING GOODS.

Published in:

Crónica Tributaria, 2021, v. 181, n. 4, p. 171, doi. 10.47092/CT.21.4.6

By:

Carbajo Vasco, Domingo

Publication type:

Article

No Easy Solutions in the Sales Tax on E-Commerce Debate: Lessons from the Advisory Commission on Electronic Commerce Report to Congress.

Published in:

Journal of Corporation Law, 2001, v. 27, n. 1, p. 117

By:

Brown, David T.

Publication type:

Article

Changing Import Tax Policies for e-Commerce in China.

Published in:

China Business Review, 2016, p. 1

By:

Paolucci, Federico

Publication type:

Article

China Plugs Cross-border E-commerce Import Tax Loophole.

Published in:: China Business Review, 2016, p. 6
Publication type:: Article

HOW BATTLES OVER COLLECTION OF SALES TAXES ON ONLINE SALES WILL AFFECT SMALL BUSINESSES--ESPECIALLY AFFILIATES OF LARGE SELLERS LIKE AMAZON.COM.

Published in:

Entrepreneurial Business Law Journal, 2012, v. 7, n. 1, p. 225

By:

LANDENBERGER, AMELIA

Publication type:

Article

Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading.

Published in:

Review of International Comparative Management / Revista de Management Comparat International, 2023, v. 24, n. 5, p. 694, doi. 10.24818/RMCI.2022.5.694

By:

MARTA, Alin-Flavius

Publication type:

Article

Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading.

Published in:

Review of International Comparative Management / Revista de Management Comparat International, 2022, v. 23, n. 5, p. 694, doi. 10.24818/RMCI.2022.5.694

By:

MARTA, Alin-Flavius

Publication type:

Article

Does e-commerce ease or intensify tax competition? Destination principle versus origin principle.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 3, p. 702, doi. 10.1007/s10797-023-09796-8

By:

Aiura, Hiroshi;
Ogawa, Hikaru

Publication type:

Article

The Value Added Tax on Electronic Commerce in the European Union.

Published in:

International Tax & Public Finance, 2003, v. 10, n. 6, p. 753, doi. 10.1023/A:1026394207651

By:

McLure, Charles

Publication type:

Article

Network Externalities and Indirect Tax Preferences for Electronic Commerce.

Published in:

International Tax & Public Finance, 2003, v. 10, n. 1, p. 79, doi. 10.1023/A:1022281013965

By:

Zodrow, George

Publication type:

Article

Current Status of Internet Commerce and Taxation Problem in China.

Published in:

International Tax Journal, 2014, v. 40, n. 2, p. 17

By:

Yali Shen;
Yang, James G.S.;
Beixin Lin

Publication type:

Article

Electronic Commerce and Principle of Permanent Establishment Under the International Taxation Law.

Published in:

International Tax Journal, 2011, v. 37, n. 4, p. 33

By:

Choudhary, Vaibhav

Publication type:

Article

Notes on DISCs, E-Commerce, and Tax-Sparing Credit--Part II.

Published in:: International Tax Journal, 2001, v. 27, n. 4, p. 58
Publication type:: Article

Electronic Commerce: Erosion of Tax Base and Challenges to the International Tax Authorities.

Published in:

International Tax Journal, 2001, v. 27, n. 3, p. 51

By:

Biscontri, Robert G.;
Ng, Christina Y.M.;
Yuen, Susana L.M.

Publication type:

Article

Global Activity on the Electronic Commerce Front: A Taxation Update.

Published in:

International Tax Journal, 2000, v. 26, n. 4, p. 1

By:

Borkowski, Susan C.

Publication type:

Article

EU AND TRANSFER PRICING. TOWARD PETRIFICATION OR REVOLUTION?

Published in:

Journal of Public Administration, Finance & Law, 2023, n. 29, p. 311, doi. 10.47743/jopafl-2023-29-26

By:

Krzysztof, LIPKA

Publication type:

Article

e-Commerce and Taxation: Past, Present and Future.

Published in:

IUP Journal of Accounting Research & Audit Practices, 2012, v. 11, n. 4, p. 25

By:

Meharia, Priyanka

Publication type:

Article

State Taxation of Electronic Retailers.

Published in:

Strategic Finance, 2002, v. 83, n. 12, p. 17

By:

Curatola, Anthony P.;
Biggart, Timothy B.;
Harden, J. William;
Flanagan, Richard L.

Publication type:

Article

TO TAX OR NOT TO TAX: Tax Freedom or Free Ride?

Published in:

Strategic Finance, 2001, v. 83, n. 2, p. 44

By:

Yang, James G.S.;
Poon, Wing W.

Publication type:

Article

E-Commerce and e-Tax: Compatible of Conflicting?

Published in:

Strategic Finance, 2001, v. 82, n. 11, p. 16

By:

Curatola, Anthony P.;
Dascher, Paul E.;
Jens, William G.

Publication type:

Article

TAXES ON THE INTERNET?

Published in:

Strategic Finance, 2000, v. 81, n. 11, p. 68

By:

Castelluccio, Michael

Publication type:

Article

Taxing e-Commerce.

Published in:

Strategic Finance, 2000, v. 81, n. 11, p. 18

By:

Cataldo, A.J.;
Savage, Arline

Publication type:

Article

The Political Feasibility of a Global E-Commerce Tax.

Published in:

2013

By:

AZAM, RIFAT

Publication type:

Opinion

States Embrace Broader Rules for Taxing E-Commerce Income.

Published in:

Tax Executive, 2017, v. 69, n. 6, p. 110

By:

Newton-Clarke, Rebecca;
Oaks, Melissa

Publication type:

Article

Chicago Chapter Hosts E-Commerce Meeting with Governor Gilmore, Illinois Director of Revenue.

Published in:: Tax Executive, 2000, v. 52, n. 3, p. 208
Publication type:: Article

State and Local Day, Subsidiary Disposition Seminar Highlight Santa Clara Valley Chapter Agenda.

Published in:: Tax Executive, 2000, v. 52, n. 2, p. 112
Publication type:: Article

TEI's Comments on Canadian E-Commerce Well Received.

Published in:: Tax Executive, 1998, v. 50, n. 6, p. 430
Publication type:: Article

Electronic Commerce and Canada's Tax Administration.

Published in:: Tax Executive, 1998, v. 50, n. 5, p. 390
Publication type:: Article

A Good Start for Canada's E-Commerce Policy.

Published in:: Tax Executive, 1998, v. 50, n. 5, p. 336
Publication type:: Article

Cyberspace transactions present interesting international, state and local tax issues.

Published in:

Tax Executive, 1997, v. 49, n. 6, p. 476

By:

Levey, Marc M.;
O'Donnell, Thomas A.;
Powers, J. Pat

Publication type:

Article

a taxation model: the korean value added tax on electronic commerce.

Published in:

Review of Business, 2004, v. 25, n. 2, p. 43

By:

Choi, Yeong C.

Publication type:

Article

From the Editor.

Published in:

Information Systems Management, 2012, v. 29, n. 4, p. 253, doi. 10.1080/10580530.2012.716735

By:

Sipior, JaniceC.

Publication type:

Article

The Battle Over E-commerce Sales Taxes Heats Up.

Published in:

Information Systems Management, 2011, v. 28, n. 4, p. 321, doi. 10.1080/10580530.2011.610277

By:

Ward, BurkeT.;
Sipior, JaniceC.

Publication type:

Article

Sales and Use Taxation in E-Commerce: Where We Are and What Needs to be Done.

Published in:

Information Systems Management, 2007, v. 24, n. 3, p. 239, doi. 10.1080/10580530701404611

By:

Redpath, Esq., IanJ.;
Redpath, EricM.;
Ryan, Kathleen

Publication type:

Article

The economics of taxing electronic commerce.

Published in:

Information Systems Management, 1999, v. 16, n. 1, p. 7, doi. 10.1201/1078/43187.16.1.19990101/31156.2

By:

Chou, David C.

Publication type:

Article

TAX CHALLENGES OF THE DIGITAL ECONOMY IN BRAZIL.

Published in:

Revista de Direito Internacional Econômico e Tributário (RDIET), 2018, v. 13, n. 1, p. 449

By:

da Gama Vital de Oliveira, Gustavo;
Renault Pinto, Felipe Kertesz

Publication type:

Article

THE TAXATION OF E-COMMERCE IN THE DIGITAL ERA: COMMON AND CIVIL LAW.

Published in:

Revista de Direito Internacional Econômico e Tributário (RDIET), 2018, v. 13, n. 1, p. 356

By:

Feitosa, Maurine Morgan P.

Publication type:

Article

A Critical Review on Challenges of Implementing E-Commerce Taxation in Indonesia.

Published in:

Global Business & Management Research, 2022, v. 14, p. 42

By:

Fahrudi, Agung N. L. I.;
Meirezaldi, Onni;
Kumalasari, Kartika Putri;
Alfandia, Nurlita Sukma

Publication type:

Article

Analysis of Concurrent Proceedings under Chinese BITs.

Published in:

ICSID Review: Foreign Investment Law Journal, 2021, v. 36, n. 3, p. 636, doi. 10.1093/icsidreview/siab018

By:

Peng, Yang;
Shen, Wei

Publication type:

Article

The History of Internet Sales Taxes from 1789 to the Present Day: South Dakota v. Wayfair.

Published in:

Cato Supreme Court Review, 2017, p. 269

By:

Bishop-Henchman, Joseph

Publication type:

Article

Regulations and Compliance in Electronic Commerce Taxation Policies: Addressing Cybersecurity Challenges in the Digital Economy.

Published in:

International Journal of Cyber Criminology, 2023, v. 17, n. 2, p. 133, doi. 10.5281/zenodo.4766709

By:

Mulyani, Sri;
Suparno, Suparno;
Sukmariningsih, Retno Mawarini

Publication type:

Article

Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements.

Published in:

Review of Economics & Statistics, 2021, v. 103, n. 4, p. 636, doi. 10.1162/rest_a_00910

By:

Bibler, Andrew J.;
Teltser, Keith F.;
Tremblay, Mark J.

Publication type:

Article

Eine neue Weltsteuerordnung? – Der Übergang vom physischen zu alternativen Anknüpfungspunkten — Eine erste Beurteilung der OECD/G20/IF-Stellungnahme v. 29.-30.1.2020 zur Säule 1.

Published in:

FinanzRundschau, 2020, v. 102, n. 11, p. 486, doi. 10.9785/fr-2020-1021103

By:

Cloer, Adrian;
Postler, Steffen

Publication type:

Article

FINDING THE WAY: SUBSTANTIAL NEXUS AFTER WAYFAIR.

Published in:

Indiana Law Review, 2020, v. 53, n. 1, p. 165

By:

BRINEGAR, KOLE M.

Publication type:

Article

The Future of E-Commerce Taxation in Vietnam: A Causal Layered Analysis Approach.

Published in:

Journal of Futures Studies, 2024, v. 29, n. 2, p. 1, doi. 10.6531/JFS.202412_29(2).0001

By:

Quoc Dung NGO

Publication type:

Article

The State-Level Impacts of Enforcing Sales Taxes for E-retail Purchases.

Published in:

Growth & Change, 2016, v. 47, n. 2, p. 276, doi. 10.1111/grow.12119

By:

Conroy, Tessa;
Cutler, Harvey;
Weiler, Stephan

Publication type:

Article