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題名：電子商務課稅的過去與未來：從臺灣與歐盟對電子交易課稅談起
書刊名：財稅研究
作者：馮震宇 引用關係
出版日期：2004
卷期：36:6
頁次：頁79-97
主題關鍵詞：電子商務；課稅；電子交易
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:8
  • 點閱點閱:5
期刊論文
1.傅傳訓(19990100)。電子商務課稅之問題。財稅研究，31(1)，1-15。new window  延伸查詢new window
2.李瓊琳(20010100)。知識經濟時代電子商務交易之課稅政策。財稅研究，33(1)，181-196。new window  延伸查詢new window
3.黃凌佳(20040615)。C2C經營發展與現況--eBay介紹。電子商務導航，6(8)。  延伸查詢new window
4.(20040701)。C2C經營發展與現況--Yahoo!奇摩拍賣網站介紹。電子商務導航，6(9)。  延伸查詢new window
5.林惠君。網路拍賣大賺錢國稅局課稅追追追。新新聞，877。  延伸查詢new window
6.傅傳訓、單珮玲(1977)。全球網際網路交易衍生之課稅問題研究。稅務旬刊，1669，8-9。  延伸查詢new window
7.OECD(20010115)。Tax Body Agrees on Concept of Permanent Establishment for E-Commerce。Tax Notes International，2001(Jan.)，227-228。  new window
8.Murrath, Anne(2001)。Harmonizing VAT in the EU: The Commission's Strategy。J. Int'l Tax'n，12。  new window
會議論文
1.(19991012)。OECD forum on electronic commerce : progress report on the OECD action plan for electronic commerce : OECD, Paris, 12-13 October 1999。OECD forum on electronic commerce，(會議日期: 12-13 October 1999)。Paris。  new window
圖書
1.OECD Committee on Fiscal Affairs(19980917)。Electronic Commerce: A Discussion Paper on Taxation Issues。  new window
2.Lukas, Aaron。Tax Bytes: A Primer on the Taxation of Electronic Commerce。  new window
3.OECD Committee on Fiscal Affairs(19981008)。Electronic Commerce: Taxation Framework Conditions。  new window
4.OECD CFA(2001)。Taxation and Electronic Commerce-- Implementing the Ottawa Taxation Framework Conditions。  new window
5.OECD(20031126)。Are The Current Treaty Rules For Taxing Business Profits Appropriate For E-Commerce?。  new window
6.(20001130)。Bulletin Quotidien Europe。  new window
單篇論文
1.OECD(20001222)。Clarification On The Application Of The Permanent Establishment Definition In E-Commerce: Changes To The Commentary On The Model Tax Convention On Article 5，OECD Committee on Fiscal Affairs。，http://www.oecd.org/dataoecd/46/32/1923380.pdf。  new window
其他
1.Kawamoto, Dawn(20040726)。Google searches for 5 per share，http://news.com.com/2102-1032_3-5283465.html?tag=st.util.print。  new window
2.Hansell, Saul，Rivlin, Gary(20040727)。As It Goes Public, Google Says It Is Worth Up to Billion，http://www.nytimes.com/2004/07/27/technology/27google.html。  new window
3.(20040507)。網路拍賣須報稅 財部將嚴查，http://www.libertytimes.com.tw/2004/new/may/7/today-e1.htm。  延伸查詢new window
4.(20040521)。網拍每月逾6萬課稅，http://www.udn.com/2004/5/21/NEWS/FINANCE/FINS2/2033051.shtml。  new window
5.Hines, Matt(20040218)。Shoppers find a friendly face in e-tailers，http://news.com.com/2100-1038-5161008.html。  new window
6.王宏亮(20040607)。電子商務混亂中前行，標準之爭再成焦點，http://ebusiness.icxo.com/htmlnews/2004/06/07/241345.htm。  延伸查詢new window
7.Hines, Matt(20040105)。E-tailers ring up a big year，http://news.com.com/2100-1023-5134849.html。  new window
8.Hines, Matt(20040524)。Online ad sales set record-breaking pace，http://news.com.com/2100-1024-5219121.html。  new window
9.Becker, David(20040421)。Spending on Net ads jumps in 2003，http://news.com.com/2100-1024-5196760.html。  new window
10.(20040527)。網路拍賣須報稅違者追繳，http://times.hinet.net/SpecialTopic/930528-tax/1909044.htm。  延伸查詢new window
11.OECD Tax and Electronic Commerce，http://www.oecd.org/findDocument/0,2350,en_2649_33741_1_1_1_1_37427,00.html。  new window
12.Electronic Commerce and Canada's Tax Administration。A Report to the Minister of National Revenue from the Minister Advisory Committee on Electronic Commerce，http://www.rc.gc.ca/ecomm/ecomedoc.zip。  new window
13.OECD Committee on Fiscal Affairs。Taxation Principle and Electronic Commerce，http://www.oecd.org/daf/fa/e_com/ottawa_pac.pdf。  new window
14.OECD(20010207)。Consumption Tax Aspects Of Electronic Commerce: A Report From Working Party No. 9 On Consumption Taxes To The Committee On Fiscal Affairs，http://www.oecd.org/dataoecd/37/19/2673667.pdf。  new window
15.OECD(20010201)。Attribution of Profit to a Permanent Establishment involved in Electronic Commerce Transactions, A Discussion Paper From The Technical Advisory Group On Monitoring The Application Of Existing Treaty Norms For The Taxation Of Business Profits，http://www.oecd.org/dataoecd/46/25/1923312.pdf。  new window
16.(2001)。The Impact Of The Communications Revolution On The Application Of ''Place Of Effective Management" As A Tie Breaker Rule: A Discussion Paper From The Technical Advisory Group On Monitoring The Application Of Existing Treaty Norms For The Taxation Of Business Profits，http://www.oecd.org/dataoecd/46/27/1923328.pdf。  new window
17.OECD(20030523)。Place Of Effective Management Concept: Suggestions For Changes To The OECD Model Tax Convention，http://www.oecd.org/dataoecd/24/17/2956428.pdf。  new window
18.(20010201)。The Technical Advisory Group on Treaty Characterisation of Electronic Commerce Payments, Tax Treaty Characterisation Issues Arising From E-Commerce, Report To Working Party No. 1 Of The Oecd Committee On Fiscal Affairs，http://www.oecd.org/dataoecd/46/34/1923396.pdf。  new window
19.財團法人資訊工業策進會科技法律中心。重要國際組織數位經濟法制研究報告-- OECD對電子商務各類行交易與租稅所得影響報告。  延伸查詢new window
20.OECD Centre for Tax Policy and Administration。Electronic Commerce: Verification of Customer Status and Jurisdiction, Consumption Tax Guidance Series: Paper No 3，http://www.oecd.org/dataoecd/15/8/5574687.pdf。  new window
21.Centre for Tax Policy and Administration。Electronic Commerce: Simplified Registration Guidance, Consumption Tax Guidance Series: Paper No 2，http://www.oecd.org/dataoecd/38/48/5590980.pdf。  new window
22.OECD(20031027)。Implementation of the Ottawa Taxation Framework Conditions-- The 2003 Report，http://www.oecd.org/dataoecd/45/19/20499630.pdf。  new window
23.OECD。Consumption Guidance Series，http://www.oecd.org/document/31/0,2340,en_2649_33741_5574623_1_1_1_37427,00.html。  new window
24.OECD(20010201)。Tax Administration Aspects Of Electronic Commerce: Responding To The Challenges And Opportunities, A Report From The Forum On Strategic Management To The Committee On Fiscal Affairs，Http://Www.Oecd.Org/Dataoecd/46/44/1923272.Pdf。  new window
25.Gross, Grant(20040429)。Senate extends Internet tax moratorium, Legislators stop short of permanent ban，http://www.infoworld.com/article/04/04/29/HNextend_1_html。  new window
26.CNET(20030207)。歐盟全面開徵網路稅外商抱怨差別待遇，http://taiwan.cnet.com/news/software/0,2000064574,20076665,00.htm。  延伸查詢new window
27.(1998)。E-commerce and indirect taxation, Communication by the Commission to the Council of Ministers, the European Parliament and the Economic and Social Committee, COM (1998) 374 final，http://europa.eu.int/comm/taxation_customs/publications/official_doc/com/taxation/com374_1998/967en.pdf。  new window
28.EU。Directive on electronic commerce，http://www.europa.eu.int/comm/internal_market/en/media/eleccomm/composen.pdf。  new window
29.Europe Plans to Collect Tax on Some Internet Transactions，http://www.nytimesxom/library/tech/00/03/biztech/articles/02tax.html。  new window
30.歐盟。VAT on electronic services，http://europa.eu.int/comm/taxation_customs/taxation/ecom-merce/vat_en.htm#Directive。  new window
31.MacMillan, Robert。EU To Tax Digital Goods, Annoy US Businesses，http://www.newsbytes.com/news/02/176434.html。  new window
32.Glasner, Joanna。U.S. Not Happy About EU Tax，http://www.wired.com/news/print/0,1294,52378,00.html。  new window
圖書論文
1.UNCTAD(2003)。Chapter one, Recent Internet trends: Access, usage and business applications。E-Commerce and Development Report 2003。  new window
 
 
 
 
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