Taxing Global Digital Commerce

Taxing Global Digital Commerce, ISBN 978-90-411-6709-5, 2020

34 Pages Posted: 22 Apr 2020 Last revised: 22 May 2020

See all articles by Arthur J. Cockfield

Arthur J. Cockfield

Queen's University - Faculty of Law

Walter Hellerstein

University of Georgia School of Law

Marie Lamensch

Institute for European Studies

Multiple version iconThere are 2 versions of this paper

Date Written: December 1, 2019

Abstract

This latest edition of the preeminent text on the taxation of cross-border digital commerce transactions — formerly titled Electronic Commerce and International Taxation (1999), Electronic Commerce and Multijurisdictional Taxation (2001) — revises, updates, and expands the book’s coverage. It includes a detailed and up-to-date analysis of digital VAT and global income tax developments, and explores the implications of digital commerce for the US state and local sales and use tax regime in the wake of the US Supreme Court decision in South Dakota v. Wayfair, Inc. (2018). Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as: (a) the OECD and G20’s digital tax reforms under the Base Erosion and Profit Shifting project; (b) the new or proposed equalization levies, digital services taxes, minimum taxes and other approaches some countries are adopting to level the tax playing field; (c) how technology enhances cross-border tax information exchanges; (d) how technology change is driving global income tax reforms surrounding nexus and profit attribution; (e) US state and local sales and use tax issues raised by cloud computing; and (e) trends toward collecting VAT from online platforms that facilitate international digital commerce, including cross-border trade in low-value goods and peer-to-peer supplies in the ‘sharing’ economy. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in earlier editions, contains a more explicit and systematic consideration of digital commerce issues as well as the ongoing policy responses to them. This SSRN post contains the book’s Table of Contents, Preface, and Chapter 1.

Keywords: e-commerce, digital commerce, tax, VAT, US state tax

Suggested Citation

Cockfield, Arthur and Hellerstein, Walter and Lamensch, Marie, Taxing Global Digital Commerce (December 1, 2019). Taxing Global Digital Commerce, ISBN 978-90-411-6709-5, 2020, Available at SSRN: https://ssrn.com/abstract=3515446

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

Walter Hellerstein

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

Marie Lamensch

Institute for European Studies ( email )

Pleinlaan 2
Brussels, 1050
Belgium

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