Direct Taxation and E-Commerce

2012 ◽  
pp. 26-48
Author(s):  
Subhajit Basu
Keyword(s):  
Economic Activity ◽  
International Level ◽  
Tax System ◽  
Direct Taxation ◽  
The Future ◽  
Tax Systems ◽  
International Tax ◽  
The Right ◽  
Specific Tax

E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is delivered. Thus, the specific tax implications of e-commerce and the threat it imposes on the established tax systems can be examined by reference to how much e-commerce tends to disrupt the concepts and principles of direct taxation and international tax treaty rules. This article explores the effect of e-commerce on the principles of direct taxation. The question is should the tax system of the future be developed at a national or an international level?

Direct Taxation and E-Commerce

2010 ◽  
Vol 1 (1) ◽  
pp. 37-63
Author(s):  
Subhajit Basu
Keyword(s):  
Economic Activity ◽  
International Level ◽  
Tax System ◽  
Direct Taxation ◽  
The Future ◽  
Tax Systems ◽  
International Tax ◽  
The Right ◽  
Specific Tax

E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is delivered. Thus, the specific tax implications of e-commerce and the threat it imposes on the established tax systems can be examined by reference to how much e-commerce tends to disrupt the concepts and principles of direct taxation and international tax treaty rules. This article explores the effect of e-commerce on the principles of direct taxation. The question is should the tax system of the future be developed at a national or an international level?

scholarly journals THE CONTEMPORARY INTERNATIONAL TAX SYSTEM, DEVELOPING COUNTRIES, BEPS AND OTHER CURRENT ISSUES / O SISTEMA TRIBUTÁRIO INTERNACIONAL CONTEMPORÂNEO, PAÍSES EM DESENVOLVIMENTO, BEPS E OUTRAS QUESTÕES ATUAIS

2018 ◽  
Vol 6 (7) ◽  
Author(s):  
Marcos Aurelio Pereira Valadão
Keyword(s):  
Developing Countries ◽  
International Organizations ◽  
The South ◽  
Profit Shifting ◽  
Tax System ◽  
Tax Systems ◽  
International Tax ◽  
Rich Countries

This paper analyzes the Contemporary International Tax System with focus on international tax cooperation, the participants of this context, that goes beyond the countries, and the issues that are present in base erosion and profit shifting (BEPS) Project with the focus on  those that are the most important for developing countries, also taking into consideration the Brazilian approach to those issues. It also verifies the role of international organizations (including NGOs), The paper consider other aspects, for example, the south Centre initiative on tax cooperation, and the biased approach from the northern rich countries towards the south poorer economies, coming to the conclusion that the differences between the needs of of developed and developing countries, which affect their tax systems, and the different tax systems itself, must be taken into account.

scholarly journals Conceptual Problems of the Right to Breathe Clean Air

2021 ◽  
Vol 22 (2) ◽  
pp. 168-183
Author(s):  
Sava Jankovic
Keyword(s):  
Human Rights ◽  
Conceptual Analysis ◽  
International Level ◽  
Hard Law ◽  
The Future ◽  
Clean Air ◽  
Conceptual Problems ◽  
The Right ◽  
In The Beginning ◽  
Procedural Rights

AbstractThis Article undertakes the conceptual analysis of the right to breathe clean air, concentrating predominantly on the perplexities of this highly important environmental right. In its first part, this Article brings forward a few aspects illustrating general ambiguity and imprecision of the right. As will be shown, it is quite troublesome to firmly indicate which foundations (legal v. moral) or character (individual v. collective) the right to breathe clean air has, as well as to which category (generations of human rights) it belongs to. Similarly, its temporal determination (present-day v. future) is uncertain, and it is easy to confuse or conflate the substantive right with procedural rights. In the second part, this Article identifies and describes more serious and specific difficulties surrounding the right, which negatively influence conceiving the right to breathe clean air as a legal right. In the beginning, the reference is made to its nonautonomous character. Subsequently, this Article explores the issues of the content of the right, outlining problems with the meaning, the indeterminacy of the subjects of the said right, and its absence at the international level. Finally, this Article highlights hurdles concerning the enforceability of the right. This Article concludes that, at present, it is troublesome to conceptualize the right to breathe clean air as hard law, however, the situation may change in the future.

scholarly journals ENGLISH UKRAINIAN LEXICON OF INTERNATIONAL TAX TERMS

2021 ◽  
Author(s):  
Arne Ruben Edmund Jakobsson ◽  
◽  
Oksana Romanovna Stepanenko ◽  
Valentyn Valentynovych Verovkin ◽  
◽  
...  
Keyword(s):  
Economic Activity ◽  
Tax Planning ◽  
Tax Law ◽  
Profit Shifting ◽  
The Future ◽  
Planning Strategies ◽  
International Tax

The proposed glossary is based on terms from the International Glossary of Tax Terms, the OECD Glossary of Tax Terms, the Glossary of Financial and Investment Terms and websites of the Tax Agencies. This dictionary contains the most commonly used terms in the tax field and has about 1600 terms that are of interest to both researchers and professionals in this field. We have paid special attention to the phenomenon that is currently only being implemented in Ukraine, namely the concept of “Base erosion and Profit Shifting” (BEPS), which refers to tax planning strategies that use gaps and inconsistencies in national and international tax law to artificially transfer profits to low- or zero-tax areas where economic activity is low or non-existent. In the future, it is planned to create a Swedish-Ukrainian dictionary of tax terms, which will contain more dictionary entries and help future professionals in this field.

scholarly journals Assessment of direct taxation instruments

2015 ◽  
Vol 1 (7) ◽  
pp. 147
Author(s):  
Anita Puzule
Keyword(s):  
Income Tax ◽  
Property Tax ◽  
Business Environment ◽  
Tax Rates ◽  
Tax System ◽  
Direct Taxation ◽  
System Improvement ◽  
Tax Systems ◽  
Descriptive Method ◽  
Direct Tax

Creation and development of a favourable business environment in regions is unthinkable without an appropriate tax system. The research study aims to assess the direct tax system in Latvia comparing it with the tax systems in Estonia, Sweden, Finland and Denmark in order to detect common features and differences, as well as to learn the experience that could be adopted in Latvia. The research tasks are to evaluate criteria of the tax policy and to analyse development directions of the direct tax system. The monographic descriptive method, statistical methods in economics, methods of logic and construction are used in the research. Relationships between the elements of the direct tax are explored, and differences between them are determined in the research; the conclusions that could be considered for the tax system improvement in Latvia are made. Evaluation of the direct tax systems in other countries shows that only distributed profit is subject to the corporate income tax in Estonia. The progressive rates are applied to the personal income tax; non-taxable income is higher; as well the tax distribution among budgets differs. In its turn, social security contributions depend on the financing arrangements of the services provided, and the property tax rates are determined by the municipalities, and they are affected by the location of the property and purpose of its use.

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

Why Choose Cardiothoracic Surgery as a Career?

2011 ◽  
Vol 14 (3) ◽  
pp. 142 ◽  
Author(s):  
Raja R. Gopaldas ◽  
Faisal G. Bakaeen ◽  
Danny Chu ◽  
Joseph S. Coselli ◽  
Denton A. Cooley
Keyword(s):  
Technological Progress ◽  
Artery Bypass ◽  
Cardiothoracic Surgery ◽  
Faculty Members ◽  
New Graduates ◽  
The Future ◽  
Cardiac Surgeon ◽  
The Right ◽  
Cardiac Surgeons ◽  
The Ideal

The future of cardiothoracic surgery faces a lofty challenge with the advancement of percutaneous technology and minimally invasive approaches. Coronary artery bypass grafting (CABG) surgery, once a lucrative operation and the driving force of our specialty, faces challenges with competitive stenting and poor reimbursements, contributing to a drop in applicants to our specialty that is further fueled by the negative information that members of other specialties impart to trainees. In the current era of explosive technological progress, the great diversity of our field should be viewed as a source of excitement, rather than confusion, for the upcoming generation. The ideal future cardiac surgeon must be a "surgeon-innovator," a reincarnation of the pioneering cardiac surgeons of the "golden age" of medicine. Equipped with the right skills, new graduates will land high-quality jobs that will help them to mature and excel. Mentorship is a key component at all stages of cardiothoracic training and career development. We review the main challenges facing our specialty�length of training, long hours, financial hardship, and uncertainty about the future, mentorship, and jobs�and we present individual perspectives from both residents and faculty members.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

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