税收政策基本问题的留学生作业 [2]
论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-09-23编辑:zcm84984点击率:11982
论文字数:3782论文编号:org201409211321023902语种:英语 English地区:加拿大价格:免费论文
关键词:Law Essay双重税收税收政策税收系统
摘要:本文是一篇税收政策的基本问题的留学生作业,历史上和行政方面的税收和税收系统、税收和税务系统已经超出记忆的限制而存在着。它一直都是整个有组织的社会中,历史、社会和行政的发展的驱动力。
ividuals and businesses to the tax authorities. The process is controlled by authorities who have been given the powers to persuade and enforce observance.
The government is committed to ensuring that taxation is not a barrier to the growth of e-commerce but rather foster a climate in which e-commerce can grow. At the same time tax revenues must remain secure so that public services can be properly funded.
It is worthy of note that, there no separate tax laws that apply to e-commerce. Taxpayers and taxing authorities are both required to apply the general principles of tax law to e-commerce. Most assuredly, the electronic highway will affect and be affected by tax systems. In order to develop suitable tax systems to operate in this area, the influences need to be understood and appreciated in order to develop suitable tax systems to operate in this new environment.
This
dissertation will look at the key issues and pinch point where those general rules are ill-suited to e-commerce and vice versa. This dissertation will also focus on the application of direct and indirect tax systems to electronic commerce, the concept of permanent establishment. It will also explore the concerns of some tax authorities that current tax principles and rules may not be equipped to deal with challenges posed by doing business over the internet (often referred to as cyberspace) a hazy realm without boundaries.
1.2 THE ROLE OF OCED ON TAXATION
Among the plethora of books, articles, papers, reports produced on this topic, the work of OECD stands out as the most significant, given its commitment to consulting broadly with governments worldwide as well as with business communities to develop an integrated and comprehensive approach to taxation of e-commerce [4]
The OCED from its creation in 1961 has had a recognized role and status as an agency for promoting the liberalization of cross-border transaction. This is explicitly set out in Article 1 of the convention that set up the agency, in which among other things enjoined it to ‘contribute to the expansion of the world trade on a multilateral non-discriminatory basis in accordance with its obligations’ While OECD does not really offer financial support to Member Countries, and has no power per say to instruct member governments, it can influence thinking and even policies. One aspect of its work which serves as an ongoing process is its influence on activity known as multilateral surveillance [5] in which governments analytically review each other’s strategies and conduct within specified areas of plan.
The spectacular boost of cross-border trade and investments has raised an increasing number of international taxation issues. As economic activities involve more and more countries, problems involving the relations of national tax systems have also increased. Existing tax rules which were formed in a more closed economic atmosphere can discourage international activity. They can bring about discrepancy between countries as the appropriate tax treatment of an international business and between tax payers and governments. Unresolved international tax disputes can undermine cooperation and discourage investment and so become a serious impediment to global development. [6] As an organization of developed countries whose purpose is to expand world trade and maintain stability. The functions of these treaties are to avoid
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