Bibliographic record
Abstract
E-commerce presents a radical transformation of the nature of commercial activities; this creates significant challenges to regulations and tax formulas that are not specifically directed towards the “virtual” commercial world. A particular area of concern is the challenges posed by the growth of internet to current commercial and tax activities. This paper is going to identify the main challenges of assessing the taxing of e-commerce activities. It discusses the new challenge which faces governments as well as agencies such as the OECD and WTO regarding traditional tax concepts and their adjustment for an e-business environment. Contemporary tax legislation should be evaluated for applicability to the e-commerce platform. The paper will show the problems which may appear as consequence in the case of non- applicability; double-taxation, electronic fraud, jurisdictional issues, all complicating online commercial transactions. Ultimately these may prevent the internet growing to its full potential as a new virtual commercial world, even replacing the traditional way of conducting business. Slowly but surely, however, especially after Ottawa, where the OECD initially examined the issue of e-commerce and taxation, taxing online commercial activity is becoming an inescapable e-business reality. As a result the objective should be the realization of a formula of worldwide harmonized e- commercial regulations to achieve economic, legal and social efficiency. Thus, this presentation will draw upon some conclusions on the difficulties as well as preliminary thoughts on solutions.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
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 | 0.005 | 0.013 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.005 | 0.008 |
| Scholarly communication | 0.014 | 0.017 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.004 | 0.007 |
| Insufficient payload (model declined to judge) | 0.005 | 0.002 |
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".