Please use this identifier to cite or link to this item:
http://dspace.mediu.edu.my:8181/xmlui/handle/10419/2981| Title: | International trade in cyberspace : how to tax digital goods |
| Keywords: | H21 F15 ddc:330 International Trade , Turnover Taxation , Electronic Commerce , Sectoral Efficiency E-Business Elektronisches Produkt Elektronische Informationsdienstleistung Umsatzsteuer Einfuhrumsatzsteuer Optimale Besteuerung Steuersystem Theorie |
| Issue Date: | 16-Oct-2013 |
| Description: | The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of international trade in cyberspace, the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT). |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/2981 |
| Other Identifiers: | Journal of economic integration 1225-651x 18 2003 2 243-265 http://hdl.handle.net/10419/2981 ppn:364154799 ppn:364154799 RePEc:zbw:ifwkie:2981 |
| Appears in Collections: | EconStor |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.