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- 저자 : Stehn, Ju¨rgen (검색결과 2 건)
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International Trade in Cyberspace : How to Tax Digital Goods
Stehn, Ju¨rgen 세종대학교 국제경제연구소 2003 Journal of Economic Integration Vol.18 No.2
The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is tho effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature gice rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two approproate approaches to deal with the special characteristics of intermnational trade in cyberspace, the country-of-origin principle combined with a taxation of digial goods and strvices at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT).
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International Trade in Cyberspace: How to Tax Digital Goods
( Jurgen Stehn ) 세종대학교 경제통합연구소 2003 Journal of Economic Integration Vol.18 No.2
The paper discusses various possible approaches to turnover taxation in cyberspace. 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).
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