Электронная коммерция и законы » E-commerce за рубежом » TO TAX OR NOT TO TAX? FOREIGN AND DOMESTIC TAXATION OF THE INTERNET

TO TAX OR NOT TO TAX? FOREIGN AND DOMESTIC TAXATION OF THE INTERNET

What do the governors of forty five states, the European Economic Union, The World Trade Organization, and the United Nations have in common? They all want to tax the Internet. This paper discusses the jurisdictional basis for domestic taxation of the Internet and concludes with pending foreign proposals to tax Internet transactions. The question of foreign taxation of the Internet is a serious one because both an agency of the United Nations and a committee of the World Trade Organization have proposed taxing international E-commerce and E-mail to fund development activities in underdeveloped countries.

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