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Electronic Commerce and Actual Problems of Taxation: The Key Underlying Issues
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Author(s): Isabel Lopes Teixeira (Lusófona University of Humanities and Technology, Portugal)and Inna Sousa Paiva (Lisbon University Institute (ISCTE-IUL), Portugal)
Copyright: 2018
Pages: 19
Source title:
User Innovation and the Entrepreneurship Phenomenon in the Digital Economy
Source Author(s)/Editor(s): Pedro Isaias (Information Systems and Technology Management School, The University of New South Wales, Australia)and Luísa Cagica Carvalho (Universidade Aberta, Portugal & Universidade de Evora, Portugal)
DOI: 10.4018/978-1-5225-2826-5.ch004
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Abstract
This chapter examines the problems related to the international taxation of electronic commerce and identifies the alternative solutions that have been adopted in the current fiscal framework. The results obtained demonstrate the proposed models of e-commerce taxation based on existing international legislation, notably origin-based taxation, tax withheld at source and technology based solutions. This study argues that any legislative change should be implemented by a number of countries or through international efforts to harmonize practices, and sets out the future directions in the taxation of e-commerce. This chapter contributes to the scientific knowledge to accounting and tax research on the taxation of e-commerce.
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