Taxation of internet commerce

First Monday

Volumn 2, Issue 10, 1997, Pages

  Muscovitch, Zak ^a  

^a NONE

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[No Author keywords available]

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EID: 0041793805     PISSN: 13960466     EISSN: None     Source Type: Journal    
DOI: 10.5210/fm.v2i10.554     Document Type: Review

References (60)

1. Alfred M. Mamlet, 1993. "National Information Infrastructure 1," In: Technological Infrastructure: Paving the Information Highways of the 1990's. Chicago: American Bar Association.
2. "International Taxes: Financial Services, Internet, Among Top Foreign Issues, Treasury Department Official Says", Daily Tax Report, (Taxation, Budget and Accounting, January 19, 1996), The Bureau of National Affairs, Inc.
3. International Taxes: Financial Services, Internet, Among Top Foreign Issues, Treasury Department Official Says", Daily Tax Report, Ibid.
4. For a more in-depth study of the Internet see Dov Wisebroad's, "Controlling the Uncontrollable: Regulating the Internet," 1996, Quicklaw Document, DB LNTC Document 13.
5. Advanced Research Projects Agency Network.
6. Ibid., at p. 4.
7. These statistics were provided by the Statistics Generator at Amorph, http://www.anamorph.com/docs/cgi/all cgi. They are based upon surveys conducted by Matrix Information and Directory Service of Austin Texas.
8. Because the statistics are based upon forecasts of exponential growth, they may be inaccurate. Nevertheless, growth is certain and only the degree is in question.
9. Compton's Interactive Encyclopedia, version 3.00, Tribune Publishing, 1994.
10. Compton's Interactive Encyclopedia, version 3.00, 1994. Ibid.
11. Ibid.
12. Compton's, infra.
13. Matthew R. Burnstein, 1996. "Conflicts on the Net: Choice of Law in Transnational Cyberspace," Vanderbilt Journal of Transnational Law (January), p. 42.
14. Matthew R. Burnstein, Conflicts on the Net: Choice of Law in Transnational Cyberspace," Vanderbilt Journal of Transnational Law p. 42. Ibid.
15. According to Jupiter Communications' 1996 Home Shopping Report, as cited in Netguide, January 1996, p. 56.
16. See Digicash, a brand of electronic currency issued by First Virtual (www.digicash.com).
17. American Bar Association Section of Science and Technology, Bulletin of Law, Science and Technology, at p.1 (April 1994).
18. As cited in, Grosso, infra. at p.29.
19. Melanie L. Fein, 1995. "The New Business of Banking: What Banks Can Do Now", Corporate Law and Practice Coursebook, Practicing Law Institute. Westlaw: 912 PLI/Corp 91, p. 1.
20. For examples of banks operating on the Internet, see the Bank of Montreal's Home Page.
21. Grosso, infra. at p. 4.
22. Grosso, infra. at p.9.
23. Arnold/McIntyre, 1995. International Tax Primer. The Hague: Kluwer, p. 21.
24. Arnold/McIntyre, International Tax Primer. Ibid. at p. 23.
25. International Tax Primer. Ibid. at p. 22.
26. [1977] C.T.C. 2579, 77 D.T.C. 411 (T.R.B.)
27. Arnold/Edgar/Li, Canadian Income Tax, Carswell, 1993, p. 161.
28. [1896] A.C. 325 (H.L.)
29. Takach, Synopsis of presentation: "The Internet and Online Services: Exploring the Legal Implications of Doing Business Electronically," Quicklaw, Law/Net News, DB LNTC, p. 1.
30. The Canadian Income Tax Act, however seems to be able to catch such Web transactions in relation to non-resident persons. Section 253, states that a non-resident person will be deemed to have been carrying on business in Canada even if the transaction was completed outside Canada. Section 253 requires nevertheless, that the orders be either solicited or the goods offered for sale in Canada either through an agent or servant.
31. Arnold/Edgar/Li, infra., at p. 165.
32. [1986] 2 C.T.C. 2034, 86 D.T.C. 1484 (T.C.C.)
33. Arnold/McIntyre, infra., at p. 23.
34. Ibid. at p. 104.
35. Ibid. at p. 104.
36. Ibid. at p. 105.
37. Ibid. at p. 106.
38. International Taxes: Internet use for Tax avoidance under Investigation," Daily Tax Report, (Taxation, Budget and Accounting), February 16, 1996.
39. Fein, infra. at p. 4.
40. Fein, infra. at p. 4.
41. R.S.C. 1985, c.1 (2nd Supp.).
42. R.S.C. 1985, c. C-54.
43. Arnold/Edgar/Li, infra. at p. 39.
44. R.S.C. 1985, c. E-14.
45. Only Manitoba and Quebec currently collect PST at the border. Other provincial residents are left to self-assess.
46. "International Taxes: Internet use for Tax avoidance under Investigation," Daily Tax Report, (Taxation, Budget and Accounting), February 16, 1996.
47. See for example Wisebroad's paper, infra.
48. William C. Caccamise, 1988. "U. S. Countermeasures Against Tax Haven Countries," Columbia Journal Of Transnational Law Association, p. 1.
49. William C. Caccamise, U. S. Countermeasures Against Tax Haven Countries," Columbia Journal Of Transnational Law Association, p. 1. Ibid.
50. S. Rep. No. 1139, 91st Cong., 2d Sess. 1-4 (1970).
51. Pub. L. No.98-67, title 2, 1983.
52. Caccamise, infra. at p. 9.
53. Ibid. at p. 3.
54. See www.casino.io.org
55. "International Taxes." infra. p. 1.
56. Catherine A. Brown, 1994. "The Canadian Income Tax Treatment of Computer Software Payments," Canadian Tax Journal, Volume 42, Issue 3, p. 594.
57. "Model Tax Conventions: Four related Studies," Issues in International Taxation, number 4, 1992
58. (as cited in Brown, infra. p. 595).
59. Canadian Tax Journal, 1994, Volume 42, Issue 3, p. 595.
60. Brown, infra., p. 609.