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Taxing E-Commerce Transactions: A Global Perspective


Affiliations
1 Amity Business School, Amity University, Lucknow Campus, India
 

The study discusses the important concepts woven around the idea of e tailing and taxation policy measures and aims at coming up with a conclusion which will help further to determine the appropriate tax policies for e retailers keeping in mind the global framework. The study aims at discussing the concept of Internet Taxation, E-Retailing laws and regulations in Global Context. The study also discusses broad outlines relating to taxability of E-Retailing transactions from VAT and CST angle under different scenarios and arguments in favor and against of taxing the e tailing transactions. The study also discusses important acts passed in different economies for taxing online retailers including Marketplace Fairness Act 2013 (Passed in USA to make it easier for states to collect web sales taxes) and Internet Tax Freedom Act. It is concluded by discussing the possible effects of the online retail tax. The task of taxing commerce on the Net is daunting, since the data flowing through the vast annals of the Internet is intangible and the network on which it is built is spread over. Despite the divergence of method between traditional commercial transaction and e commerce transactions. It is essential to conform to the neutrality of taxation. As techniques of e-commerce progress, the situations become more complex.

Keywords

E-Retailing, Global Taxation Policy, Internet Taxation, Online Retail Tax.
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Abstract Views: 271

PDF Views: 132




  • Taxing E-Commerce Transactions: A Global Perspective

Abstract Views: 271  |  PDF Views: 132

Authors

Sana Moid
Amity Business School, Amity University, Lucknow Campus, India

Abstract


The study discusses the important concepts woven around the idea of e tailing and taxation policy measures and aims at coming up with a conclusion which will help further to determine the appropriate tax policies for e retailers keeping in mind the global framework. The study aims at discussing the concept of Internet Taxation, E-Retailing laws and regulations in Global Context. The study also discusses broad outlines relating to taxability of E-Retailing transactions from VAT and CST angle under different scenarios and arguments in favor and against of taxing the e tailing transactions. The study also discusses important acts passed in different economies for taxing online retailers including Marketplace Fairness Act 2013 (Passed in USA to make it easier for states to collect web sales taxes) and Internet Tax Freedom Act. It is concluded by discussing the possible effects of the online retail tax. The task of taxing commerce on the Net is daunting, since the data flowing through the vast annals of the Internet is intangible and the network on which it is built is spread over. Despite the divergence of method between traditional commercial transaction and e commerce transactions. It is essential to conform to the neutrality of taxation. As techniques of e-commerce progress, the situations become more complex.

Keywords


E-Retailing, Global Taxation Policy, Internet Taxation, Online Retail Tax.

References