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Moid, Sana
- Taxing E-Commerce Transactions: A Global Perspective
Abstract Views :321 |
PDF Views:156
Authors
Affiliations
1 Amity Business School, Amity University, Lucknow Campus, IN
1 Amity Business School, Amity University, Lucknow Campus, IN
Source
SAMVAD: International Journal of Management, Vol 11 (2016), Pagination: 78-83Abstract
The study discusses the important concepts woven around the idea of e tailing and taxation policy measures and aims at coming up with a conclusion which will help further to determine the appropriate tax policies for e retailers keeping in mind the global framework. The study aims at discussing the concept of Internet Taxation, E-Retailing laws and regulations in Global Context. The study also discusses broad outlines relating to taxability of E-Retailing transactions from VAT and CST angle under different scenarios and arguments in favor and against of taxing the e tailing transactions. The study also discusses important acts passed in different economies for taxing online retailers including Marketplace Fairness Act 2013 (Passed in USA to make it easier for states to collect web sales taxes) and Internet Tax Freedom Act. It is concluded by discussing the possible effects of the online retail tax. The task of taxing commerce on the Net is daunting, since the data flowing through the vast annals of the Internet is intangible and the network on which it is built is spread over. Despite the divergence of method between traditional commercial transaction and e commerce transactions. It is essential to conform to the neutrality of taxation. As techniques of e-commerce progress, the situations become more complex.Keywords
E-Retailing, Global Taxation Policy, Internet Taxation, Online Retail Tax.Full Text
References
- Kemp, J. (2000). Governors’ scheme to tax internet is questionable and unsound. Retrieved 22 Jul 2015 from http://www.caltax.org/MEMBER/digest/mar2000/mar00-2.htm
- Kyu Lee, J., & Hwangbo, Y. (2000). Cyber consumption taxes and electronic commerce collection systems: A canonical consumer-delivered sales tax. International Journal of Electronic Commerce, 4(2), 6-82.
- Li, J. (2003). Consumption taxation of electronic commerce: Problems, policy implications and proposals for reform, 38(3), 425.
- Maguire & Steven (2011). State Taxation of Internet Transactions. Congressional Research Service Report R41853. Retreived 23 Jul 2015 from http://www.fas.org/sgp/crs/misc/R41853.pdf.
- McLure, Jr., C. E. (2003). The value added tax on electronic commerce in the European Union. International Tax and Public Finance, 10(6), 753.
- Ngoy, J. M. (2003). Is international e-commerce an HIV tax issue? International Journal of Services Technology and Management, 4(1), 53.
- OECD Committee on Fiscal Affairs (2000). Electronic Commerce: Implementing the Ottawa Taxation Framework Conditions.
- OECD Committee on Fiscal Affairs. (2000). Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on the Model Tax Convention on Article 5.
- Maguire & Steve (2005). Congressional Research Service: Report for Congress: State and Local Sales and Use Taxes and Internet Commerce. Retrieved 18 Mar 2015 from http://www.ipmall.info/hosted_resources/crs/RL31252_050128.pdf
- Shelton, A. (2001). Should State and Local Government Tax E-commerce. Retrieved 16 Feb 2015, from http://www.aarp.org/research/economy/taxation/aresearch-import-393-INB41.htm
- Mapping the Potential Impact of Brexit on Indian Economy
Abstract Views :242 |
PDF Views:139
Authors
Affiliations
1 Amity Business School, Amity University, Lucknow Campus, Lucknow, Uttar Pradesh, IN
1 Amity Business School, Amity University, Lucknow Campus, Lucknow, Uttar Pradesh, IN
Source
SAMVAD: International Journal of Management, Vol 12 (2016), Pagination: 42-47Abstract
Bold move of Britain to step out of the European Union came at a time when the global economy was actually in a bad shape and growth predictions for 2016 had been marked down. 'Brexit' resulted in weakness, fragility and uncertainty disturbing the markets. Even though Britain will remain a full member of EU for at least more than two years but exit negotiations with the European Commission has started soon. Question addressed in the present study is how these developments are likely to affect the Indian economy. In India, while Brexit is likely to cause slow growth, economic prospects remain relatively doubtful due to the affect of factors like strong monsoon, effect of pay hikes and higher public capex. India is strongly committed for factors like economic stability, while its basics were sound with "a very comfortable external position, a rock-solid commitment to fiscal discipline and declining inflation.Keywords
Brexit, European Union, FDI, Indian Economy, Trade, Uncertainty.Full Text
References
- Dhingra, S., Ottaviano, G., Sampson, T. & Van Reenen, J. (2016a). The consequences of Brexit for UK trade and living standards, Centre for Economic Performance (CEP), London School of Economics and Political Science (LSE)
- Dhingra, S., Ottaviano. G., Sampson, T. & Van Reenen, J. (2016b). The impact of Brexit on foreign investment in the UK, Centre for Economic Performance (CEP), London School of Economics and Political Science (LSE).
- Economists for Brexit (2016b) ‘The Treasury Report on Brexit: A Critique’(https://issuu.com/efbkl/docs/economists_ for_brexit_-_the_treasur).
- Egert, B., & Gal, P. (2016). The quantification of structural reforms: A new Framework, OECD Economics Department Working Papers, forthcoming.
- Fournier, J.-M. (2015). The Negative Effect of Regulatory Divergence on Foreign Direct Investment. OECD Economics Department Working Papers, No. 1268, OECD Publishing.
- Harari, D., & Thompson, G. (2013). The economic impact of EU membership on the UK. Commons library standard note, Commons Library.
- OECD (2016). OECD Economic Surveys: European Union 2016, OECD Publishing, Paris, forthcoming.
- OECD (2015). METRO version 1 model documentation, Trade and Agriculture Directorate, OECD.
- Dee, P., Francois, J., Manchin, M., Norberg, H., Kyvik Nordaas, H., & van Tongeren, F. (2011). The Impact of Trade Liberalisation on Jobs and Growth: Technical Note, Paris, OECD Trade Policy Working Papers, 107. http://dx.doi.org/10.1787/5kgj4jfj1nq2-en
- Petri, P., & Plummer, M. (2016). The Economic Effects of the Trans-Pacific Partnership: New Estimates, The Peterson Institute, working paper no. 16-2; Capital Economics (2016), The economic impact of ‘Brexit. February 2016.
- PwC (2016), Leaving the EU: Implications for the UK economy, PricewaterhouseCoopers (PwC) report commissioned by The Confederation of British Industry (CBI).