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E-Commerce and Source-Based Income Taxation

The advent of electronic commerce has caused many to question the continued viability of source-based taxation.
 
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Title:

E-Commerce and Source-Based Income Taxation

Series:

Volume 6 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-56-4

Type of publication:

Print Book

Number of pages:

244

Terms:

Shipping fees apply. View shipping information

Price:
EUR 84 / USD 107 (VAT excl.)
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Title:

E-Commerce and Source-Based Income Taxation

Series:

Volume 6 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-76078-56-4

Type of publication:

Online book

Number of pages:

244

Access:

Up to 5 users. View purchase information

Price:
EUR 84 / USD 107 (VAT excl.)
Order Online book
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E-Commerce and Source-Based Income Taxation

Why this book? 

This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment. However, the thesis also argues 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.
 

Downloads

 

This book is part of the IBFD Doctoral Series

Downloads

 

Main contents

 
  • Introduction
  • The Theoretical Foundations and Rationale for Source-Based Taxation
  • The Definition of Source and Identification of Characteristics of Electronic Commerce Which Suggest a Need to Reconceptualize the Way Source is Defined
  • The Need to Reconceptualize the Way Source is Defined for Active Business Profits under the Permanent Establishment Threshold
  • The Need to Reconceptualize the Way Source is Defined for Passive Income
  • Reconceptualizing Source for Active and Passive Income – The Base Erosion Approach
  • Reconceptualizing Source for Active and Passive Income – The Virtual Permanent Establishment Approach 
  • Reconceptualizing Source for Active and Passive Income – The Refundable Withholding Approach
  • Summary, Conclusions, Implementation of the Research and Future Outlook

 

About the author

Dr Dale Pinto is an Associate Professor and Head of the Taxation Department at Curtin University in Perth, Western Australia. He has published extensively in both national and international journals and has presented papers at several national and international conferences. He was the inaugural winner of the Australian Commissioner of Taxation‘s Award for Research in Taxation, a prestigious award for research scholarship in taxation.

 

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