1,720,983 research outputs found
Tax Collection and Regulation Under the Business Model of the Sharing Economy and Implications for China
No full textWith the revolutionary progress of digital technology, the sharing economy has
become a key transformative force in the global economic structure. It breaks the
conventional corporate transaction paradigm and establishes an innovative system for
resource sharing, which is crucial for optimising resource allocation and enhancing
utilisation efficiency. However, this new business model faces additional challenges
with uncertainty in tax laws and delays in regulations. B2C (business to customer) and
C2C (customer to customer) are the two most common business models in the sharing
economy. Under the B2C model, businesses provide products or services directly to
customers through sharing platforms, and under the C2C model, transactions between
peers are more frequent, but the absence of clear tax regulations and law enforcement
has resulted in growing issues of tax base erosion and unfair competition. This
research analyses the structure and operation of several sharing economy platforms
through case studies under two business models: business-to-customer and
customer-to-customer. It discusses the effects of the sharing economy on the existing
tax system within these two types of business models and assesses the issues. And
effects of regulatory frameworks and challenges on tax among different jurisdictions.
Based on the existing tax policies in different regions, some suggestions are put
forward for China’s tax policy, which is “wading the river by groping for stones”
Multilateral tax reform
No full textPrior to the 19th century, states generally attached so much importance to the notion of fiscal sovereignty that they seldom helped one another in matters of tax. The development of the modern income tax, however, produced problems of double taxation; and those problems in turn led to the development of the double tax agreement or DTA. Several experimental DTAs were entered into in the mid-to-late 19th century; the number increased significantly in the first half of the 20th century; and after the Second World War the trickle became a flood, so that there are now more than 3,500 DTAs in force. More recently still, the OECD has promoted a number of multilateral tax treaties. Several of these have come into effect (most importantly the Convention on Mutual Administrative Assistance in Tax Matters and the Multilateral Convention to Implement Tax Treaty Related Measures To Prevent Base Erosion and Profit Shifting), and they have radically transformed international tax law. Moreover, the OECD is currently in the process of drafting several more multilateral tax treaties, to give effect to its ‘two pillar’ programme for further reforming the international tax system. A very large number of countries have agreed, or been cajoled into agreeing, to join these treaties once the drafting has been completed. It seems, then, that the OECD and most of its member states now regard multilateralism as the preferred method of reforming their own and other countries’ tax systems. But whether multilateral tax reform and the two-pillar project succeed remains to be seen
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Taxing the digital economy ::theory, policy and practice /
No full textThe question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation. The tax paid in the jurisdictions in which these companies operate has not kept pace with their immense growth and the OECD has proposed a new international tax compromise that will allocate taxing rights to market jurisdictions and remove the need to have a physical presence in the taxing jurisdictions in order to sustain taxability. In this work, Craig Elliffe explains the problems with the existing international tax system and its inability to respond to challenges posed by digitalised companies. In addition to looking at how the new international tax rules will work, Elliffe assesses their likely effectiveness and highlights features that are likely to endure in the next waves of international tax reform
How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework
No full textTax competition has put pressure on policy makers around the globe to reduce the tax burden on mobile forms of capital, including from inbound investors. New Zealand has not been immune to this trend. Many inbound debt investors will not contribute any tax to New Zealand’s tax base and inbound equity investors pay significantly less tax than a domestic equity investor. The question in this thesis is how New Zealand should tax its inbound investors? The approach taken in the thesis is first to determine whether a state has a theoretical right to tax inbound investors. The thesis argues that a person with an economic participation in a state can legitimately fall within the state’s tax base. Upon establishing this right to tax, the thesis then examines the principles that should determine how the tax burden should be spread across the tax base; that is, who should pay what. An argument is mounted that fairness and prosperity should be the guiding principles determining both the allocation of the tax burden and how much tax revenue a state should seek to collect overall. Making tax policy based on the principle of fairness is not new. However, in recent decades, tax policy settings have increasingly been set with the goal of economic growth in mind. This thesis argues that a wider goal of prosperity is a more suitable objective, and its implementation can result in quite different tax policy settings to the ones we have today. Tax settings that entrench or exacerbate inequalities of market outcomes run counter to sustained and shared prosperity. The conclusion of this thesis is that inbound investors currently receive preferential tax treatment, and the objectives of fairness and prosperity are better met by adjusting tax settings toward a neutral position with regard to inbound investors and other taxpayers
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Justifying Source Taxation in the Digital Age
Full text linkI chose to write on a theoretical jurisprudential topic which, in my view, is anchored to a practical problem. In fact, with the rise of the digital economy, it has become the most critical functional problem in the tax world of the 21st century. This article attempts to establish a justification for the taxation of income earned by highly digitalised businesses in the source or market jurisdiction. The article explains why this theoretical question is such an important issue in international tax
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