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Global eT@axation : competing visions

Lawrence, Elaine and Garner, Brian 2001, Global eT@axation : competing visions, in e-everything: e-commerce, e-government, e-household, e-democracy : conference proceedings ; Fourteenth Bled Electronic Commerce Conference, Bled, Slovenia, June 25 - 26, 2001, University of Maribor, Bled, Slovenia, pp. 719-734.

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Title Global eT@axation : competing visions
Author(s) Lawrence, Elaine
Garner, Brian
Conference name Bled Electronic Commerce Conference (14th : 2001 : Bled, Slovenia)
Conference location Bled, Slovenia
Conference dates 25-26 Jun. 2001
Title of proceedings e-everything: e-commerce, e-government, e-household, e-democracy : conference proceedings ; Fourteenth Bled Electronic Commerce Conference, Bled, Slovenia, June 25 - 26, 2001
Editor(s) O'Keefe, B.
Loebbecke, C.
Grlcar, J.
Pucihar, A.
Lenart, G.
Publication date 2001
Conference series Bled Electronic Commerce Conference
Start page 719
End page 734
Publisher University of Maribor
Place of publication Bled, Slovenia
Summary The Organization for Economic Cooperation and Development (OECD) places the issue of taxation of cross-border e-commerce transaction as one of its top four projects for investigation. In January 2001, some member countries agreed to a series of guidelines on how to apply existing tax treaties to Web transactions. After discussing potential threats and challenges facing etax administrators and possible solutions, the researchers report on the global momentum towards Extranets for collaborative knowledge management. Previous research indicated a need for a global etaxation Extranet for knowledge management based on the principles of the Cochrane Collaboration in the health sciences. These preliminary findings have been strengthened by parallel moves by the International Organization for Standardization (ISO) in setting up a global Extranet. The global imperative for harmonization of Internet commerce tax initiatives is reflected in contemporary interest in Europe in the redefinition of business requirements and processes related to corporate tax obligations.
Language eng
Field of Research 150107 Taxation Accounting
Socio Economic Objective 910110 Taxation
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2001, University of Maribor
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30009525

Document type: Conference Paper
Collections: School of Information Technology
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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.