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<font face="sans-serif">Daniel<br>
<br>
Taxes are collected on services, which has even less 'body' or
location that an internet application. Who collects from whom, how
etc get appropriately decided with regard to the nature of what is
being taxed. <br>
<br>
As for your question on purchasing an application in Oslo and use
it in Frankfurt and Varna, you may even buy a razor in Oslo and
use it in Frankfurt and Varna. Tax regimes do not bother
themselves with such trivialities for the obvious reason, which is
not reason to not have them in the first place. <br>
<br>
Remember taxes are also the basis of governmental transfers to
those whom the dominant system structurally disadvantages, so a
position against taxes can, often, be seen as class interest
based.<br>
<br>
Parminder <br>
</font><br>
On Wednesday 13 July 2011 06:23 PM, Daniel Kalchev wrote:
<blockquote cite="mid:4E1D9555.2020806@digsys.bg" type="cite">Interesting
discussion indeed. <br>
<br>
What is an application? What you pay for, when you buy software?
Aren't you paying for the right to use the application? How are
taxes collected on rights to use? Who is taxed -- the party that
gives the right, or the party that receives the right? <br>
<br>
Does the application have physical location? Does it reside on my
iPad flash storage and if it does, can I take it from there and
put it in another physical place? Or does it reside "somewhere" in
the Internet cloud? <br>
<br>
What if the application is web based, "resides" and "runs"
somewhere, but I "use" it here? <br>
<br>
Could you also explain to me who collects taxes when: <br>
<br>
Apple in California sold me the application. <br>
I purchased it while in Oslo (Norvay), then used it while staying
at the Frankfurt (Germany) airport and continued to use it back
home in Varna (Bulgaria). <br>
<br>
Internet does not have 'place' and it also does not do anything
with 'physical' objects. Both these things are the foundation of
the current taxation system. <br>
<br>
Daniel <br>
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