Difference between revisions of "Internet Tax"
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Internet, which originates at one computer and can interact with many computers across the world, significantly complicates the characterization of potentially taxable services. For example following questions might be raised. Does each tax administrator in which such electronic equipment is located have taxing jurisdiction over each transaction involving with that equipment? What rules govern if differing tax laws of characterization sourcing, etc. apply? The protection from multiple taxation also can be quite difficult to identify for Internet transactions. | Internet, which originates at one computer and can interact with many computers across the world, significantly complicates the characterization of potentially taxable services. For example following questions might be raised. Does each tax administrator in which such electronic equipment is located have taxing jurisdiction over each transaction involving with that equipment? What rules govern if differing tax laws of characterization sourcing, etc. apply? The protection from multiple taxation also can be quite difficult to identify for Internet transactions. | ||
Since 1998, The U.S. Congress has imposed a moratorium on internet-related taxes. (1998: [ | Since 1998, The U.S. Congress has imposed a moratorium on internet-related taxes. (1998: [http://www.gseis.ucla.edu/iclp/itfa.htm the Internet Tax Freedom Act], | ||
==Enablers:== | ==Enablers:== | ||
Revision as of 16:34, 23 November 2004
Description:
The potential growth in the use of the Internet to advertise, sell, and deliver goods or services has caused tax administrators to consider new methods on income and sales tax bases and on compliance and the administration of tax law.
Internet, which originates at one computer and can interact with many computers across the world, significantly complicates the characterization of potentially taxable services. For example following questions might be raised. Does each tax administrator in which such electronic equipment is located have taxing jurisdiction over each transaction involving with that equipment? What rules govern if differing tax laws of characterization sourcing, etc. apply? The protection from multiple taxation also can be quite difficult to identify for Internet transactions.
Since 1998, The U.S. Congress has imposed a moratorium on internet-related taxes. (1998: the Internet Tax Freedom Act,
Enablers:
Factors which strengthen this driving force. (these are actually other driving forces, and you can link to them in the wiki!) 1. Factor 1 description why 2. Factor 2 description why
Inhibitors:
Factors which weaken this driving force. (these are actually other driving forces, and you can link to them in the wiki!) 1. Factor 1 description why 2. Factor 2 description why
Paradigms:
Changes in ways of thinking about the world due to the driving force.
Experts:
Sources for additional information about this driving force. (if you have found people, put the links to them)
Timing:
Dates for key milestones in the development of the driving force.
Web Resources:
Useful resources on the web relating to this force.