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Further research articles

Selected presentations and reports as well as fundamental analyses which were published as part of earlier publication series such as Current Issues or Research Briefing can be found under the heading Further research articles.
1 Document
August 1, 2002
Analyst:
1
The internet presents new challenges in taxation. The imposition of a turnover tax on e-commerce is hampered by the difficulties involved in identifying the consumer. It is nearly impossible to apply the destination principle, which is standard practice internationally. In the taxation of profits, international companies might obtain new scope for optimising their tax burden. Both aspects may lead to erosion of the tax base. At present, however, the volume of e-commerce is still too small to trigger serious fiscal problems. [more]
2.4.6