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Governing the taxation of digitized trade

Mukherji, Rahul

Description

The paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based taxation, the definition of permanent establishment, and, the administration of consumption taxes. The WTO has not been able to engage effectively in this area. The paper notes both the inadequacy of...[Show more]

dc.contributor.authorMukherji, Rahul
dc.date.accessioned2003-07-18
dc.date.accessioned2004-05-19T07:28:22Z
dc.date.accessioned2011-01-05T08:25:24Z
dc.date.available2004-05-19T07:28:22Z
dc.date.available2011-01-05T08:25:24Z
dc.date.created2002
dc.identifier.urihttp://hdl.handle.net/1885/40303
dc.identifier.urihttp://digitalcollections.anu.edu.au/handle/1885/40303
dc.description.abstractThe paper highlights the challenges for international taxation due to digitized trade. Digitization makes it easy to penetrate foreign markets without the need for physical presence in the buyer’s country. This phenomenon has generated debates on the salience of source versus residence-based taxation, the definition of permanent establishment, and, the administration of consumption taxes. The WTO has not been able to engage effectively in this area. The paper notes both the inadequacy of unilateral approaches and the need for an international organization for setting and monitoring global standards. It commends the vitality of source-based principles and the traditional conception of permanent establishment. It pleads for increased international cooperation for administering consumption taxes. Digitized trade without globally acceptable standards is likely to lead to double taxation or tax evasion or both.
dc.format.extent103313 bytes
dc.format.extent358 bytes
dc.format.mimetypeapplication/pdf
dc.format.mimetypeapplication/octet-stream
dc.language.isoen_AU
dc.subjecttaxation
dc.subjectdigitized trade
dc.subjectsource-based taxation
dc.subjectresidence-based taxation
dc.subjectconsumption taxes
dc.subjectelectronic commerce
dc.subjectinternational cooperation
dc.subjectservice trade
dc.titleGoverning the taxation of digitized trade
dc.typeWorking/Technical Paper
local.description.refereedno
local.identifier.citationyear2002
local.identifier.eprintid1710
local.rights.ispublishedyes
dc.date.issued2002
local.contributor.affiliationASARC, RSPAS
local.contributor.affiliationANU
local.citationWorking Paper no.2002/05
CollectionsANU Research Publications

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