The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
Source: Australian Tax Forum Journal Article
Published Date: 1 Aug 2012
This paper is directed at analysing the theoretical foundations and rationale for source-based taxation and argues that these principles remain valid despite changes brought about by globalisation, including the increased incidence of transactions that occur via electronic commerce.
The analysis in this paper is not concerned with how source is defined, but rather at establishing that source-based taxation continues to be theoretically justifiable for income that arises from international transactions which are conducted in a globalised business environment, including those that occur through the agency of electronic commerce.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
- Published By: Dale Pinto CTA-Life
- Published On:1 Aug 2012
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page