The competitiveness of the Irish taxation system in an electronic commerce environment.
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The competitiveness of the Irish taxation system in an electronic commerce environment.

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Written in English


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Dissertation (MSc in Taxation)Dublin City University, 1999.

ID Numbers
Open LibraryOL16171242M

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Tax Competition to the electronic commerce environment.1 The CFA believes that an implementation of the framework conditions set out in Box 3 will enable Governments to harness the opportunities and to respond to the challenges of electronic commerce and thereby lead to an internationally consistent taxation approach to electronic commerce. VI.   The shift from a physically oriented commercial environment to a knowl-edge-based electronic environment poses serious and substantial issues in relation to taxation and taxation . The tax system in Ireland. The tax year in Ireland runs from 1 January to 31 December. If you have just moved to Ireland to start work, you will need to apply for a Personal Public Service Number (PPSN).. If you are returning to Ireland, and you have worked here before, you may already have a PPSN. An e-cash system transfers value between persons without a face to face involvement. This has been discussed in detail in the chapter on ‘Enforcement issues in electronic commerce’. 2. Growth of e-commerce. Evolution. E-commerce is potentially the most important development since the industrial revolution.

4. Taxation of Electronic Commerce p 5. The VAT Framework / and its applicability p claimed that rejecting electronic commerce may have noticeable competitive disadvantages.2 system by electronic commerce in the form of online services, the following subparagraphs will. e-commerce tax system in China. 2. E-Commerce Overview The Concept of E-Commerce. E-commerce, also known as electronic commerce or internet commerce, refers to the buying and selling of goods or services using the internet, and the transfer of money and data to execute these transactions. Ecommerce is often used to re-. The purpose of the present study is to investigate the impact of e-commerce on international trade and employment. Electronic commerce offers economy-wide benefits to all countries. E) electronic commerce system D) transaction processing system Microsoft's Exchange/Outlook and Lotus Notes provide people with e-mail, automated calendaring, and online, threaded discussions, enabling close contact with others, regardless of their location.

  The rapid growth of e-commerce, especially the sale of goods and services over the internet, has fuelled a debate about the taxation regimes to be used. The shift from a physically oriented commercial environment to a knowledge-based electronic environment poses serious and substantial issues in relation to taxation and taxation regimes.   Withholding taxes for e-commerce companies in Ireland. Numerous foreign businessmen are interested in opening a company in Ireland due to the favorable tax regime applicable to local businesses. Amongst numerous tax advantages, Ireland provides one of the lowest corporate taxes available in Europe, of o5%. 5 See, e.g., The Green Paper, supra note 4, at 2; Eric Albarda, Electronic Commerce, in Caught in the Web (Deventer ed., ) [hereinafter: "Albarda, Electronic Commerce"]; Peter Jenkins, VAT and Electronic Commerce: The Challenges and Opportunities, 10/1 VAT Monitor, 3, 3 () [hereinafter: Jenkins, VAT and E-Commerce"]; DG XXI.   Published by Elsevier Ltd. Peer-review under responsibility of Istanbul University. Keywords: E-Commerce, Taxation, Double Taxation, Taxation Problems 1. Introduction Electronic commerce is a process which enables sale or purchase of goods and services with designed methods for this purpose over computer networks.