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Taxing goods and services in a digital era

Agrawal, David R.; Fox, William F. - In: National tax journal 74 (2021) 1, pp. 257-301

Persistent link: https://www.econbiz.de/10012548877

Taxing goods and services in a digital era

Agrawal, David R.; Fox, William F. - 2020

Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...

Persistent link: https://www.econbiz.de/10012316948

Fiji – Mandatory Digital Invoices Real-Time VAT Compliance

Ainsworth, Richard Thompson - 2020

Persistent link: https://www.econbiz.de/10012836429

Emerging tax issues in the digital economy

Cuenca, Janet S. - 2021

The issues and challenges in taxation in the digital economy stem from the complex and multifaceted nature of the digital economy. Reaching a common understanding and measurement of its size and impact is critical in devising a tax regime for the digital economy. In APEC Secretariat (2019), the...

Persistent link: https://www.econbiz.de/10012545308

The impacts of digitalization of tax administration on the complexity of tax system : OECD countries example

Giray, Filiz - In: Critical debates in public finance, (pp. 95-112). 2019

Persistent link: https://www.econbiz.de/10012291673

Taxing Remote Sales in the Digital Age : A Global Perspective

Hellerstein, Walter - 2016

This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote...

Persistent link: https://www.econbiz.de/10014124062

Digital Consumption Tax (D-Ct)

Ainsworth, Richard Thompson - 2019

Modern technology is dramatically changing the way consumption taxes are collected, but it is also changing the way policymakers assess the operation and impact of these taxes. Whether the design is a standard credit-invoice value added tax (VAT) of European design, or a retail sales tax (RST)...

Persistent link: https://www.econbiz.de/10014056046

VAT in the Digital Age Package : Viva La ViDA or Livin’ La ViDA Loca?

Madeleine, Merkx; Gruson, John; Verbaan, Naomie; van … - 2023

In this article the authors address the proposals for the VAT in the Digital Age initiative tabled by the European Commission on 8 December 2022. The authors discuss the most important proposed rules on digital real-time reporting based on e-invoicing and on the VAT treatment of the platform...

Persistent link: https://www.econbiz.de/10014356629

A Framework for Crime Detection and Control in Digital Forensics

Singh, Arpita; Singh, S. K.; Singh, Nilu - 2022

which also follows the footprint of the old investigation. In addition, the proposed framework for crime scene investigation … is efficient to fill this breach. Each cyber-crime case is distinctive in manner, which needs special consideration to … solve. The proposed framework is useful for crime scene investigators who will get help in the investigation procedure …

Persistent link: https://www.econbiz.de/10013298770

Web commerce : building a digital business

Maddox, Kate; Blankenhorn, Dana - 1998

Persistent link: https://www.econbiz.de/10000658830

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