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Online Shopping: Legal Challenges for Taxing Authorities

E-commerce offers customers the chance to could be in deeper trouble.Lack of a
eliminate many stages in the sales Paper TrailUnless a tangible product is
distribution chain. The mark-ups that delivered by common carrier, it is
occur between manufacturers, wholesalers, impossible for a taxing jurisdiction to
distributors, retailers and consumers can determine that an e-commerce transaction
add the cost of goods purchased by occurred. For instance, if a consumer
consumers. In contrast, when consumers downloaded a computer game from a
deal directly with manufacturers on the computer located in a foreign country for
internet, the process whereby $19.95, paying by credit card, how would
intermediaries between the manufacturer a taxing jurisdiction discover that such
and the final consumer are eliminated a transaction occurred?
from the supply chain is known as How would it determine the physical
"disintermediation".E-commerce differs location of the seller? What if the
from mail order and telephone purchaser had an internet service
solicitation, the two most traditional provider (ISP) in a foreign country as
forms of business using remote sellers, well?Transmitting Property from Tangible
because these involve the delivery of to IntangibleConsider the following
goods by common carrier to and from a issues: Would the receipt of a computer
specific physical location. In short, game in electronic form convert the game
there is still a physical delivery of into a non-taxable intangible item,
property from an identifiable seller to whereas the purchase of the same game at
an identifiable buyer. States a local computer store would be taxable
jurisdictions have wrestled with the because it is a tangible product?Also, if
issue of collecting taxes from a newspaper has an exemption from sales
out-of-state mail order sellers and tax will a newspaper that is downloaded
telephone solicitors for decades; in electronic form receives the same
e-commerce enables almost any business exemption? If not, would the tax levied
large or small to sell to customers in on the electronic version of the
different states and newspaper be a discriminatory tax in
countries.Out-of-state vendors engaged in violation of the commerce clause?E-cash
e-commerce do not have an obligation to IssuesElectronic money is a type of debit
collect sales taxes if traditional remote card similar to a telephone calling card
sellers, such as mail-order and telephone where the card itself keeps track of the
solicitation vendors, do not collect remaining balance, rather than a third
sales taxes. Sales tax cannot be levied party bank. This could emerge as the
on a transaction just because the preferred medium of exchange for
purchaser uses e-commerce to access the e-commerce. E-cash will have the same
seller's computer to acquire property, anonymity as cash does in the current
goods or service. Also, states cannot use "underground" economy. Use of e-cash will
an "agency nexus" theory to claim that a further frustrate states and local
purchaser's ISP is an in-state agent for jurisdictions on taxing
the seller.Commerce Defies Traditional e-commerce.Multiple TaxesMultiple taxes
Tax JurisdictionsUsing the internet, a on the same transaction or service,
company can, in theory, move its either in the same taxing jurisdiction or
e-commerce business to a tax-haven two or more taxing jurisdictions, are
country and conduct e-commerce outside prohibited. This could occur if a
the jurisdiction of any country that state-taxed internet access services as
would otherwise tax the transaction.Also, telecommunications and then taxed located
because of the speed in which telephone services as well. Unless a
transactions occur and the frequent credit is given to eliminate any
absence of a traditional paper trail, it double-taxation, such a tax would violate
will be very difficult, if not the prohibition against multiple
impossible, to apply traditional notions taxes.The writer is an advocate of High
of tax jurisdiction. This is especially Court and practicing immigration and
true with intangible property transmitted corporate laws in Pakistan since
by computer such as software, digital September 2001. Author can be contacted
music or electronic books and by Adil Law Company (Advocates and
services.While governments which depend Immigration lawyers) Office No.3 2nd Flr
on an income tax might have difficulty Hafeez Chambers 85 The Mall Rd Lahore
taxing e-commerce, states and local Pakistan Telephone: +9242-6306195 +9242-
jurisdictions that rely on sales and 6360108 Fax: + 9242 6360108 Cell: +92300
property taxes to fund their operations 4254910 E-mail: adil.




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