DocumentCode
3260153
Title
Notice of Retraction
Analysis on tax management of digital products in the internet
Author
Rong Liu
Author_Institution
Public Finance Dept., Tianjin Univ. of Finance & Econ., Tianjin, China
fYear
2011
fDate
8-10 Aug. 2011
Firstpage
737
Lastpage
739
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
For a long time, there have been mainly two different views on whether taxes should be imposed on online sales of digital products, namely, taxation or exemption. The former is dominantly advocated by US, believing that “virtual products” should not be taxed. In contrast, the EU believes that in order to control the loss of the tax base, tax should be imposed in the consumption places. Organization for Economic Co-operation and Development (referred to as OECD) also released a taxation guide on consumption taxes of the related digital products. China should, based on foreign experience, actively research tax policies for e-commerce.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
For a long time, there have been mainly two different views on whether taxes should be imposed on online sales of digital products, namely, taxation or exemption. The former is dominantly advocated by US, believing that “virtual products” should not be taxed. In contrast, the EU believes that in order to control the loss of the tax base, tax should be imposed in the consumption places. Organization for Economic Co-operation and Development (referred to as OECD) also released a taxation guide on consumption taxes of the related digital products. China should, based on foreign experience, actively research tax policies for e-commerce.
Keywords
electronic commerce; taxation; Internet; digital products; e-commerce; economic cooperation and development; tax management analysis; taxation guide; virtual products; digital products; e-commerce; internet; tax management;
fLanguage
English
Publisher
ieee
Conference_Titel
Emergency Management and Management Sciences (ICEMMS), 2011 2nd IEEE International Conference on
Conference_Location
Beijing
Print_ISBN
978-1-4244-9665-5
Type
conf
DOI
10.1109/ICEMMS.2011.6015787
Filename
6015787
Link To Document