Electronic Commerce: International Policy Implications for Revenue Authorities and Governments
Bibliographic record
Abstract
Electronic commerce has rapidly altered the way in which business and private transactions are conducted. This environment creates new challenges for developing appropriate tax policy and modifying tax administration processes. For instance, electronic commerce challenges the functionality of accepted tax principles such as source, residence and permanent establishment. This article argues that electronic commerce (and its associated tax policy issues) is a developing area that can only be effectively negotiated through international cooperation. The work being undertaken by the OECD is pivotal, and to this end, the article reviews the OECD's efforts, along with the domestic work being undertaken in five member nations (Australia, Canada, New Zealand, the United Kingdom and the United States). The author concludes that the OECD's and member countries' efforts are both timely and consistent in terms of their objectives and recommendations for future action. A scenario is provided to illustrate some of the difficulties that arise through what appear to be straightforward and simple transactions, but with available technology, may, in reality, be extremely complex. The author contends, consistent with the rapidly growing literature, that while it is not currently anticipated that major new rules will need to be developed, modifications to existing domestic tax principles and international tax treaties will be inevitable, hopefully with a consistent approach applying generally accepted principles developed with prior international consensus.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.006 | 0.012 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.003 | 0.008 |
| Science and technology studies | 0.007 | 0.010 |
| Scholarly communication | 0.027 | 0.026 |
| Open science | 0.002 | 0.005 |
| Research integrity | 0.020 | 0.010 |
| Insufficient payload (model declined to judge) | 0.039 | 0.004 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".