المستودع الأكاديمي جامعة المدينة

Elektronischer Handel und Steuerstaat : neue Herausforderungen in der neuen Ökonomie

أعرض تسجيلة المادة بشكل مبسط

dc.creator Stehn, Jürgen
dc.date 2003
dc.date.accessioned 2013-10-16T06:11:42Z
dc.date.available 2013-10-16T06:11:42Z
dc.date.issued 2013-10-16
dc.identifier Zeitschrift für Wirtschaftspolitik 0721-3808 52 2003 1 111-127
dc.identifier http://hdl.handle.net/10419/2974
dc.identifier ppn:363529829
dc.identifier ppn:363529829
dc.identifier RePEc:zbw:ifwkie:2974
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/2974
dc.description The article analyses the reform pressure on turnover and income tax systems stemming from the upsurge of crossborder B2C and B2B electronic commerce. It shows that the main challenge of the New Economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of international trade in cyberspace, the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT). Moreover, it is shown that the special characteristics of the New Economy lead to a fiercer international tax competition with regard to income taxation.
dc.language deu
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H21
dc.subject F15
dc.subject ddc:330
dc.subject E-Business
dc.subject Steuersystem
dc.subject Außensteuerrecht
dc.subject Steuerwettbewerb
dc.subject International
dc.subject EU-Staaten
dc.title Elektronischer Handel und Steuerstaat : neue Herausforderungen in der neuen Ökonomie
dc.type doc-type:article


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