The Taxation of Royalties in E-commerce

E-Commerce Taxation Issues

INTRODUCTION This article is designed to give the reader a balanced perspective on some of the issues surrounding the current discussions related to state and local taxation of Internet access fees and sales transactions. It attempts to express the issues being discussed and presents several viewpoints. The proponents of Internet taxation are searching for technological and administrative syste...

the impact of e-readiness on ec success in public sector in iran the impact of e-readiness on ec success in public sector in iran

acknowledge the importance of e-commerce to their countries and to survival of their businesses and in creating and encouraging an atmosphere for the wide adoption and success of e-commerce in the long term. the investment for implementing e-commerce in the public sector is one of the areas which is focused in government‘s action plan for cross-disciplinary it development and e-readiness in go...

the effect of e-64 on the developmental competence of sheep cocs during in vitro maturation

in the present study, the effect of e-64 at different concentrations (0.5, 1, 5 and 10 µm) added to (1) the ivm medium on oocyte nuclear maturation and developmental competence of ovine oocytes, and (2) to the ivc medium on embryonic development of ovine embryos were investigated.

Taxing E-Commerce: Neutral Taxation is Best for the Industry

Exempting online transactions from sales taxes while taxing their brick-andmortar counterparts is bad fiscal policy for several reasons. First, failure to impose the sales tax on online purchases will cause significant revenue losses for state and local governments that collect more than one-fifth of their combined tax revenues from the sales tax. In addition, different sales tax treatment of o...

Taxation of E-Commerce: Persistent Problems and Recent Developments