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    The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment

    187155_65308_0306IP_ATF_Vol_27-3_2012__Pinto_.pdf (235.8Kb)
    Access Status
    Open access
    Authors
    Pinto, Dale
    Date
    2012
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Pinto, Dale. 2012. The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment. Australian Tax Forum. 27: pp. 443-465.
    Source Title
    Australian Tax Forum
    ISSN
    0812695X
    Remarks

    Reproduced with permission from THE TAX INSTITUTE, publisher of Australian Tax Forum www.taxinstitute.com.au

    URI
    http://hdl.handle.net/20.500.11937/25597
    Collection
    • Curtin Research Publications
    Abstract

    This paper is directed at analysing the theoretical foundations and rationale for source-based taxation and argues that these principles remain valid despite changes brought about by globalisation, including the increased incidence of transactions that occur via electronic commerce. The analysis in this paper is not concerned with how source is defined, but rather at establishing that source-based taxation continues to be theoretically justifiable for income that arises from international transactions which are conducted in a globalised business environment, including those that occur through the agency of electronic commerce.

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