Browsing by Author "Bardopoulos, Anne"

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    The impact of technology on taxation and is VAT the eTax solution?
    (2012) Bardopoulos, Anne; Davis, Denis
    Technology has impacted taxation and the manner in which it is effectively imposed. While this thesis submits that VAT is the eTax solution, income tax issues relating to 'residence' versus 'source' have been addressed. A comparative analysis is made in respect of the application income tax and VAT principles to eCommerce transactions.
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    International taxation & domestic taxation: determining 'source' within and out of an e-commerce environment
    (2009) Bardopoulos, Anne
    This paper deals with the relationship between domestic tax laws and double tax treaties with respect to transactions occurring in an E-commerce environment. In order to understand the taxing consequences arising from an E-commerce transaction, the taxing consequences of international transactions outside of an E-commerce environment must also be examined and explored. Furthermore, this paper is primarily concerned with determining the "source" of income arising from international transactions and, more specifically, E-commerce transactions. As such, both domestic legislation and case will be examined in conjunction with double tax treaties and Commentary published by the Organisation for Economic Co-operation and Development. The international community's position on the matter will examined in conjunction with a brief overview of suggested solutions and problems arising and facing the international community in relation to the phenomenon that is the Internet.