Kumar, Nitin and Alley, Clinton (2016) Accounting. Applied Management Conference, Wintec, Hamilton, New Zealand, 27 May 2016.

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Abstract or Summary

The Introduction of cross-border taxation is because of the way in which principles are connected to income and profits earned from source states. Generally speaking about the circumstance which shows double taxation are dictated by the facts and rules applied by the government of different jurisdiction on the incomes and the profits subject to tax within and outside their jurisdictional frontiers. The expulsion of double taxation is a need to safeguard the economic development of relations internationally since it influences effectiveness and competitiveness of exports of goods and services. International Double Taxation has always been a prime topic. Many scholars around the globe have been debating about it for years. This paper discusses various issues around International double taxation in context to “cross-border VAT/GST” and issues related to the “Permanent Establishment (PE)” in the current fast changing economy, after the inception of e-commerce and globalisation of multinational companies across jurisdictional frontiers and the amendments made by OECD and other tax experts to update and improve the concepts of double taxation agreements. Firstly, this paper reviews recent academic and realistic research on VAT/GST issues related to international transactions and on Permanent Establishment (PE) issues in context to e-commerce. Secondly, it scrutinises three cases which fall under the above-mentioned issues and explains the various data and respective returns studied to find out the corresponding problems in various aspects. Thirdly, it includes analyses of results and how the people are trying to become opportunistic in every case which affects the government revenue on a large scale. It defines how these results show an application and connection to the other literature reviews discussed earlier in this paper. Lastly, it states the conclusion and applicable recommendation to the research found. It is clear from the inception of this era that it is a world of information exchange and computerization which demand for effectiveness of implementation of cross-border VAT/GST and Permanent Establishment (PE) rules without effecting and imposing various obligations on economically adverse entities.

Item Type:Paper presented at a conference, workshop or other event, and published in the proceedings
Keywords that describe the item:Accounting, taxation, incomes, profit, exports, International double taxation, cross-boarder VAT/GST, Permanent Establishment
Subjects:H Social Sciences > HF Commerce
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:5914
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Deposited On:10 Apr 2018 02:03
Last Modified:10 Apr 2018 02:03

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