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Full-Text Articles in Law
Source, Character And Taxable Presence In A Digital World: International Taxation Of Online Advertising, Assaf Prussak
Source, Character And Taxable Presence In A Digital World: International Taxation Of Online Advertising, Assaf Prussak
SJD Dissertations
The purpose of this dissertation is to examine the application of the U.S. and international tax rules and norms to income derived from online advertising, to consider the challenges and problems that arise when these rules are applied to such a purely-digital type of income, to propose an alternative framework for the taxation of online advertising, and to discuss the legislative measures adopted by various countries in an attempt to tax this type of income (and other income derived from digital-based activities).
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein
Scholarly Works
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 sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4
Internet: Taxar Ou Não Taxar?, Ivo T. Gico
Internet: Taxar Ou Não Taxar?, Ivo T. Gico
Ivo Teixeira Gico Jr.
O artigo demonstra a opinião do autor acerca de manifestações sobre tributação da internet, sustentando o potencial nocivo à democratização da informação. The article demonstrates the author's opinion about taxing the Internet and its potential harm to the democratization of information.