The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment
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...
| Main Author: | |
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| Format: | Journal Article |
| Published: |
Taxation Institute of Australia
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/25597 |
| _version_ | 1848751753623764992 |
|---|---|
| author | Pinto, Dale |
| author_facet | Pinto, Dale |
| author_sort | Pinto, Dale |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T07:57:44Z |
| format | Journal Article |
| id | curtin-20.500.11937-25597 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T07:57:44Z |
| publishDate | 2012 |
| publisher | Taxation Institute of Australia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-255972017-02-28T01:43:49Z The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment Pinto, Dale 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. 2012 Journal Article http://hdl.handle.net/20.500.11937/25597 Taxation Institute of Australia fulltext |
| spellingShingle | Pinto, Dale The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment |
| title | The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment |
| title_full | The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment |
| title_fullStr | The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment |
| title_full_unstemmed | The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment |
| title_short | The theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment |
| title_sort | theoretical foundations and continued rationale for source-based taxation in an electronic commerce environment |
| url | http://hdl.handle.net/20.500.11937/25597 |