Internet Access Tax Moratorium

Internet Access Tax Moratorium
Author: James R. White (au)
Publisher: DIANE Publishing
Total Pages: 56
Release: 2006-08
Genre: Business & Economics
ISBN: 9781422305782

Over 70 million U.S. adults log on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state & local taxation. In 1998, Congress imposed a moratorium temporarily preventing state & local governments from imposing new taxes on Internet access. This report determines the scope of the moratorium & its impact, if any, on state & local revenues. It reviewed the moratorium's language, its legislative history, & associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; & collected info. about 8 case study states not intended to be representative of other states. Charts & tables.

Options to Improve Tax Compliance and Reform Tax Expenditures

Options to Improve Tax Compliance and Reform Tax Expenditures
Author: United States. Congress. Joint Committee on Taxation
Publisher: Joint Committee on Taxation
Total Pages: 450
Release: 2005
Genre: Business & Economics
ISBN:

Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.

Internet Access Tax Moratorium

Internet Access Tax Moratorium
Author: United States. Government Accountability Office
Publisher: DIANE Publishing
Total Pages: 55
Release: 2006
Genre: Electronic commerce
ISBN: 1428930353

Global Survey on Internet Privacy and Freedom of Expression

Global Survey on Internet Privacy and Freedom of Expression
Author: Toby Mendel
Publisher: UNESCO
Total Pages: 144
Release: 2012-01-01
Genre: Business & Economics
ISBN: 9231042416

"This publication seeks to identify the relationship between freedom of expression and Internet privacy, assessing where they support or compete with each other in different circumstances. The book maps out the issues in the current regulatory landscape of Internet privacy from the viewpoint of freedom of expression. It provides an overview of legal protection, self-regulatory guidelines, normative challenges, and case studies relating to the topic. With this publication UNESCO aims to provide its Member States and other stakeholders, national and international, with a useful reference tool containing up-to-date and sharp information on emerging issues relevant to both developed and developing countries. Multiple stakeholders, preferably in dialogue, can use it in their own spheres of operation, adapting where appropriate from the range of experiences as recorded in these pages. The publication also supplies additional sources of reference for interested readers to use to further investigate each of the subjects highlighted. The publication explores a range of issues, such as: (1) threats to privacy that have developed through the Internet, (2) international legal standards on privacy and responses to these emerging issues, (3) complex intersections between the rights to privacy and freedom of expression, (4) UNESCO recommendations to states and corporations for better practice, (5) overview of literature, background material and tools on international and national policy and practice on privacy and freedom of expression on the Internet. In the coming years, UNESCO will specifically seek to disseminate information about good practices and international collaboration concerning the points of intersection between freedom of expression and privacy. Research on safeguarding the principle of freedom of expression in Internet policy across a range of issues will continue to be part of UNESCO's normative mandate and technical advice to stakeholders."--Publisher's description

State Taxation

State Taxation
Author: Jerome R. Hellerstein
Publisher:
Total Pages: 0
Release: 1998
Genre: Taxation
ISBN: 9780791336496

International VAT/GST Guidelines

International VAT/GST Guidelines
Author: OECD
Publisher: Org. for Economic Cooperation & Development
Total Pages: 0
Release: 2017
Genre: Intangible property
ISBN: 9789264272040

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).