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Full-Text Articles in Law
Perlindungan Hukum Bagi Konsumen Terhadap Transaksi Jual Beli Melalui Platform E-Commerce Di Indonesia, Viola Annisa Ikhsan
Perlindungan Hukum Bagi Konsumen Terhadap Transaksi Jual Beli Melalui Platform E-Commerce Di Indonesia, Viola Annisa Ikhsan
"Dharmasisya” Jurnal Program Magister Hukum FHUI
With the entry of internet media in the world of commerce / business, many things have changed, namely the closeness between sellers and buyers in transactions has become increasingly tenuous, because each party does not know each other closely and is known only through internet media. Other obstacles that will arise from transactions via the internet include legal protection for buying and selling transactions made through the E-Commerce platform in Indonesia. In fact, the Consumer Protection Law (UUPK) and the Information and Electronic Transaction Law (UUITE) have been able to provide adequate legal protection for consumers in making transactions via …
Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Testing For Consistency: Certain Digital Tax Measures And Wto Non-Discrimination, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Few issues have challenged tax policymakers and commentators as much as digital taxation has in recent years. Ongoing efforts to reconstruct the rules of international tax to “properly” govern the taxation of the global digital economy have evoked some important tax and trade related considerations. As regards the latter, unilateral attempts by various states – partly spurred on by a lack of multilateral consensus – to tax nonresident digitalized businesses threaten to disrupt international trade relations, with threats of trade war exchanged between some World Trade Organization (WTO) member states over the propriety of the proposed tax measures. As the …
Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook
Dickinson Law Review (2017-Present)
The Commerce Clause of Article I grants Congress the power to regulate commerce. In the past, an entity had to have a physical presence in a state for that state to impose taxes on the entity. Due to the changing landscape of online businesses, the U.S. Supreme Court decided in South Dakota v. Wayfair in June 2018 to remove the physical presence rule as it applied to the Commerce Clause analysis of state taxation. The Wayfair decision’s ramification is that states can now impose taxes on businesses conducting sales online without having any physical presence in those states. While the …
Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik
Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik
Journal of Business & Technology Law
No abstract provided.
The Proposed E.U. Vat On Electronically Transmitted Services: Enforcement And Compliance Issues, Thomas Fawkes
The Proposed E.U. Vat On Electronically Transmitted Services: Enforcement And Compliance Issues, Thomas Fawkes
Northwestern Journal of International Law & Business
This paper will begin by discussing the current VAT system in the E.U. It will also describe in detail the provisions of the proposed VAT amendments as they affect electronic commerce transactions with respect to both B2B and B2C transactions. Next, the practical effects of the VAT amendments in terms of increased VAT revenue for the E.U. and its mem-ber states will be discussed. Following will be a discussion on the past and present failures of the E.U. and its Member States in encouraging and en-forcing compliance under the current VAT Directive, and the implication of such failures on the …