Section 1104(2) defines a discriminatory tax as a tax on electronic commerce
that is otherwise not legally enforced if the tax on transactions involving similar property, services, goods or other information is accomplished through other means.
Discourage unnecessary regulation or new taxes and insist that existing laws and regulations that may hinder electronic commerce
be reviewed, revised, or eliminated.
The report recommends that the Government reaffirm its commitment to the goal of Canada becoming a world leader in electronic commerce
and acknowledge the central role of the private sector in accomplishing this objective.
As government regulation lags behind the expanding world of electronic commerce
, many banks, businesses and potential customers are wary of becoming victims of fraud.
GECA advocates a favorable environment for electronic commerce
and government by supporting public policy that is market driven, predictable, sustainable, simple, fair, technology and media neutral and harmonized.
Meanwhile, the difficulty of determining the proper characterization of income from electronic commerce
, and the resulting ambiguity in the application of the sourcing rules, will generate more and more practical difficulties as the volume and scope of electronic commerce
in Cyberspace expands.
Given the complex, intangible nature of electronic commerce
, the growth of the Internet touches on some of the most controversial and cutting-edge issues in state taxation, including (1) the extent and manner in which services and certain items transferred electronically should be subject to sales and use taxes; (2) whether the states' sales factor-sourcing rules for corporate income and franchise tax purposes adequately address nontraditional services, such as those related to electronic commerce
; and (3) what level of activity will be deemed to constitute sufficient nexus to impose a state tax, or tax collection obligation, on out-of-state vendors selling goods and services from remote locations.
Rockwell is a $7 billion electronic controls and communications company with global leadership positions in industrial automation, avionics and communications, and electronic commerce
Norstan, Rockwell Electronic Commerce
and associated product names are trademarks or registered trademarks of Norstan, Inc.
The 4th quarter of 1999 began the transformation from the company's traditional business to the new rapidly growing Internet business-to-business electronic commerce
Added Jon Miller, President and CEO of USA Electronic Commerce
and Services, "PRC has a proven track record of success based on their early understanding of interactive customer support.
Profile Systems has developed this resource to help business organizations to better understand Supplier Assisted Inventory Management (SAIM), Product Synchronization, Automatic Replenishment, Data Warehousing, and true "lights-out" Electronic Commerce