Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)

28 Pages Posted: 9 Oct 2013 Last revised: 2 Oct 2015

Arthur J. Cockfield

Queen's University - Faculty of Law

Walter Hellerstein

University of Georgia School of Law

Rebecca Millar

The University of Sydney Law School

Christophe Waerzeggers

International Monetary Fund (IMF)

Date Written: 2013

Abstract

E-commerce — the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace — has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well, particularly in the cross-border context. This latest edition of the preeminent text on the taxation of cross-border e-commerce transactions — formerly titled Electronic Commerce and International Taxation (1999) and Electronic Commerce and Multijurisdictional Taxation (2001) — revises, updates, and significantly expands the book’s coverage, reorganizing its presentation and adding several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime as well as with respect to US and foreign international income tax laws. Analysing the practical tax consequences of e-commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to e-commerce transactions, the book offers in-depth treatment of such topics as: (a) how tax rules governing cross-border e-commerce are increasingly applied to all cross-border activities; (b) how tax rules and institutional processes have evolved to confront challenges posed by e-commerce; (c) how technology enhances cross-border tax information exchanges; (d) how technology reduces compliance and enforcement costs; (e) US state and local sales and use tax issues raised by cloud computing; and (e) different approaches to the legal design of VAT place of taxation rules. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in earlier editions, contains a more explicit and systematic consideration of e-commerce issues as well as the ongoing policy responses to them. This SSRN post contains the book’s Table of Contents, Preface, and Chapter 1.

Suggested Citation

Cockfield, Arthur J. and Hellerstein, Walter and Millar, Rebecca and Waerzeggers, Christophe, Taxing Global Digital Commerce (2013). Wolters Kluwer Law & Business (2013) . Available at SSRN: https://ssrn.com/abstract=2337595

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

Walter Hellerstein

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

Rebecca Mescal Millar

The University of Sydney Law School ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

Christophe Waerzeggers

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

Paper statistics

Downloads
836
Rank
21,947
Abstract Views
2,114