Trends in international distribution use and consumption taxation of electronic commerce.
The growing influence of the Internet and electronic commerce in the global economy requires governments, for the relevance of the taxation of electronic transactions at the national and international levels. The overwhelming consensus among both state officials and industry leader, is that electronic commerce should be an adequate level and non-discriminatory tax regimes, which are not binding their growth potential. This article contrasting approaches and philosophies, for USA and the European Union to the adoption and perception of a turnover / Ge-or consumption tax on B2B and B2C e-transactions.
State agencies, international organizations and private sector groups agree that electronic commerce should be taxed in accordance with the principles of the standard for taxation transport business usual. The Organization for Economic supply of Go-Operation and Development (OECD) highlights the following criteria:
Neutrality. Taxation of e-commerce transactions should be neutral vis-à-vis commercial transactions which, in a traditional way, e-commerce should not be discriminated against or additional non-equitable taxes.
Effectiveness. Business Compliance and heads of government administrative costs should be as low as possible.
Certainty. Rules must be clear that the subject to determine their compliance obligations.
On the efficiency and equity. Collection efforts should lead to that garnering the necessary and sufficient tax revenue, and attempts to taxpayers should be to curb fraud.
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