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Global Taxation Of Cross Border E-Commerce Income, Rifat Azam Dr.
Global Taxation Of Cross Border E-Commerce Income, Rifat Azam Dr.
Rifat Azam Dr.
Amazon sells tangibles, intangibles and services worldwide that totaled $34 Billion USD in 2010. At eBay.com more than 97 million active users globally meet to sell and buy online in total amount of $62 Billion USD in 2010. Global clicks at Google.com contributed substantially to its $10.5 Billion USD revenues in Q4 2011. In the year 2010 Americans spent around $173 billion USD shopping online. Global e-commerce turnover is expected to grow up to $963 Billion USD in 2013. These figures illustrate the importance of e-commerce in the global economy today and tomorrow. The taxation of e-commerce as well is …
A Global E-Commerce Tax To Fund Global Public Goods, Rifat Azam Dr.
A Global E-Commerce Tax To Fund Global Public Goods, Rifat Azam Dr.
Rifat Azam Dr.
A Global E-commerce Tax to Fund Global Public Goods Rifat Azam
Abstract
This article argues for the imposition of a “global e-commerce tax” on global e-commerce income for funding global public goods. The idea is to create an international body (the "global fund"), to vest it with the authority to impose global tax on global e-commerce income, and to use the tax revenues to fund global public goods. I wish to stress that the model rests on two pillars: global taxation and global spending. The article presents, for the first time, an outline for a concrete design and structure of …