Применение концепций источника дохода и постоянного представительства при налогообложении электронной торговли
концепции и ее применение на практике
разными
государствами.
БИБЛИОГРАФИЯ
Официально-документальные
материалы
1. The OECD Model Tax Convention on income and on
Capital
2. Draft Revisions to Article 5 OECD Model Tax Convention on
income and on Capital. http://www.oecd.org/daf/fa/e_com/paris99.htm
3.
The OECD Ministerial Declaration on the Protection of Privacy on Global
Networks, 1998
4. OECD: Attribution of Profit to a Permanent
Establishment in volved in Electronic Commerce Transaction s. A Discussion Paper
from the Technical Advisory Group on monitoring the application of existing
treaty Norms for the taxation of business profits, February 2001
5. OECD:
Technical Advisory Group on Monitoring the Application of Existing Treaty Norms
for the Taxation of Business Profits, The Impact of the Communication s
Revolution on the Application of "Place of Effective Management" as a Tie
Breaker Rule, February 2001
6. OECD: Clarification on the Application of
the Permanent Establishment Definition in E-commerce: Changes to the commentary
on the model Tax Convention on article 5, December 2000
7. The OECD
Discussion Paper Electronic Commerce: The Challenge to Tax Authorites and
Taxpayers
8. OECD: Electronic Commerce: A discussion paper on Taxation
Issues, October 1998 http://www.oecd.org/daf/fa/e_com/ottawa.htm
9. OECD:
Dismantling the Barriers to Global Electronic Commerce, OECD Discussion Paper,
September 1997, http://www.oecd.org//dsti/sti/it/ec/prod/dismaN tl.htm
10. A Report by the Committee on Fiscal Affairs, as presen ted to Ministers at
the OECD Ministerial Conference, "A Borderless World: Realising the Potential of
Electronic Commerce" on 8 October 1998
11. OECD: Tax Administration
Aspects of Electronic Commerce: Responding to the Challenges and Opportunities.
A Report from the Forum on Strategic Management to the Committee on Fiscal
Affairs, February 2001
12. Tax Treaty Characterisation Issues Arising
from E-commerce. Report to Working party # 1 of the OECD Committee on Fiscal
Affairs, February 2001
13. OECD: Taxation and E-commerce: Implementing
the Ottawa Taxation Framework ditions, 2001, http://www.oecd.org
14.
OECD: Tax Treaty Rules on Profit Taxes
15. OECD: Electronic Commerce:
Taxation Framework Conditions. http://www.oecd.org/daf/fa/e_com/ottawa.htm
16. The Global in formation in frastructure Commission, E-Commerce Taxation
Principles: A GIIC Perspective, GIIC Focus,
http://www.giic.org/focus/ecommerce/ectax.html
17. Forum for the Global
in formation in frastructure: A Discussion Paper "E-commerce taxation and tariff
issues", August 2000, http://www.giic.org
18. Electronic Commerce and
Canada"s Tax Administration. A report to the Minister of national Revenue from
the Minister"s Advisory Committee on Electronic Commerce, April 1998, page 97.
http://www.rc.gc.ca/ecomm
19. Taxation Rulin g-TR93/12 in come Tax:
computer software; http://law.ato.gov.au
20. Selected Tax Policy
Implications of Global Electronic Commerce - Department of Treasury, November
1996. http://www.ustreas.gov/taxpolicy/internet.html
Научная
литература
1. James Catchpole. Internation al Journal of Law and
information Technology, vol. 9 N 1, Oxford University Press, 2001
2.
Aaron Lukas. Tax Bytes. A Primer on the Taxation of Electronic Commerce,
December 17, 1999. N 9
3. Austan Goolsbee, in a World without Borders:
The Impact of Taxes on Internet Commerce, National Bureau of Economic Research
Working Paper N 6863, November 1998,
http://gsbwww.uchicago.edu/fac/austaN.goolsbee/research/intertax.pdf
4.
Dittmar & Selling. "How to control internet transactions? - A contribution
from the point of view of German Tax in spectors", Intertax, vol. 26 Issue 3 at
pp. 88 - 92
5. Doernberg, Electronic Commerce and Internation al Tax
Sharing, Tax Notes international, March 30 1998, pp. 1013 - 1022
6.
Electronic Commerce: Commission Sets Out Guidelines for in direct Taxation, EU
Business, June 17, 1998, http://www.eubusin ess.com/ finance/980617co.htm
7. Ernst & Young. Logging on to Cyberspace Tax Policy White Paper.
http://www.caltax.org/taxwhpap.html
8. Frederic Huet. La Fiscalite du
Commerce Electron ique, Litec, Paris, 2000
9. Isabel M. Isidro. internet
Taxation: Which Side Are You on? http://www.powerhomebiz.com/vol4/intern
et-taxation.htm
10. Internet Taxation. internet Caucus Advisory Committee
Issue Compilation Book Series, http://www.netcaucus.org
11. Interactive
Services Association, Logging on to Cyberspace Tax Policy, ISA White Paper,
1998, http://www.isa.net/policy/whitepapers.html
12. Laura
Gordon-murnane. E-Commerce and Internet Taxation: Issues, Organizations, and
Findings, http://www.in fotoday.com/searcher/jun 00/gordon -murnane.htm
13. Michael R. McEvoy, Feds Suggest Policies for Internet Commerce, Rochester
Business Journal, December 13, 1996
14. Robert D. Atkinson, Randolph H.
Court. Internet Taxation: A Software Solution,
http://www.vjolt.net/symp2000/nettax.html
Информационные
ресурсы сети Интернет
1. http://www.oecd.org
2.
http://cox.house.gov/nettax/lawsums.html
3.
http://www.house.gov/cox/nettax/lawsuml.html
4.
http://www.ecommercetax.com
5.
http://www.ustreas.gov/taxpolicy/internet.html
6.
http://www.nhdd.com/nta
7. http://www.law.upenn.edu
8.
http://www.e-commerce.ru
9. http://www.N etlaw.spb.ru/articles
10.
http://www.ftc.gov/opa/1999/9912/oecdguide.htm
11.
http://www.giic.org/focus/ecommerce/ectax.html
12.
http://law.ato.gov.au
13. http://www.eubusiness.com/
finance/980617co.htm
14.
http://www.ccc.ru/news/read.html?/news/file/00-02/2308.htm
15.
http://www.abanet.org
16. http://www.rc.gc.ca/ecomm
Внешнеторговое право, 2005, N 2
