The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
MetadataShow full item record
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.
Reproduced with permission from THE TAX INSTITUTE, publisher of Australian Tax Forum www.taxinstitute.com.au
Showing items related by title, author, creator and subject.
Evaluating the source, age, thermal history and palaeoenvironments of deposition of Australian and Western Canadian petroleum systems: compound specific stable isotopes coupled with inorganic trace elementsMaslen, Ercin (2010)Petroleum geochemistry is an important scientific discipline used in the exploration and production of hydrocarbons. Petroleum geochemistry involves the applications of organic geochemistry to the study of origin, formation, ...
Dawson, Daniel (2006)Early research into the stable hydrogen isotopic compositions (δD) of petroleum involved bulk deuterium/hydrogen (D/H) measurements which, while providing some useful information, had to contend with the analysis of complex ...
Berwick, Lyndon (2009)The analytical capacity of MSSV pyrolysis has been used to extend the structural characterisation of aquatic natural organic matter (NOM). NOM can contribute to various potable water issues and is present in high ...