<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto"><div>Not really amenable to transfer pricing models of taxation .. which do get avoided to a large extent.</div><div><br></div><div>A very similar but domestic US case is Amazon, which till 2012 was taking aggressive measures to avoid becoming subject to state sales tax in most US states where it did not have a physical presence (large shipping warehouses in some strategically located cities that were also cheap in terms of operating costs). Quite aggressively but in several opinions, legally under current law,</div><div><br></div><div><a href="http://online.wsj.com/article/SB10001424053111904772304576468753564916130.html">http://online.wsj.com/article/SB10001424053111904772304576468753564916130.html</a></div><div><br></div><div>In 2012, after several US states moved aggressively on this avoidance, amazon is setting up warehouses in each state to make themselves subject to state sales taxes.<br><br><a href="http://www.nytimes.com/2012/09/12/technology/amazon-forced-to-collect-sales-tax-aims-to-keep-its-competitive-edge.html?_r=0">http://www.nytimes.com/2012/09/12/technology/amazon-forced-to-collect-sales-tax-aims-to-keep-its-competitive-edge.html?_r=0</a></div><div><br>--srs (iPad)</div><div><br>On 23-Jan-2013, at 5:27, "Salanieta T. Tamanikaiwaimaro" <<a href="mailto:salanieta.tamanikaiwaimaro@gmail.com">salanieta.tamanikaiwaimaro@gmail.com</a>> wrote:<br><br></div><blockquote type="cite"><div><div class="gmail_quote"><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div link="blue" vlink="purple" lang="EN-US"><div style="direction:ltr;font-size:10pt;font-family:Courier New">
<div><div style="font-size:16px;font-family:Times New Roman"><div><div class="h5"><div><div><br><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1f497d"> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1f497d">(Anyone want to bet that the clever boffins in the OECD aren't already working in this direction?</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1f497d"> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1f497d">M</span></p></div></div></div></div></div></div></div></div></blockquote><div><br><a href="http://www.oecd.org/ctp/transferpricing/">http://www.oecd.org/ctp/transferpricing/</a><br>
<br><a href="http://www.oecd-ilibrary.org/taxation/dealing-effectively-with-the-challenges-of-transfer-pricing_9789264169463-en">http://www.oecd-ilibrary.org/taxation/dealing-effectively-with-the-challenges-of-transfer-pricing_9789264169463-en</a> <br>
<br><a href="http://www.oecd.org/ctp/transferpricing/transferpricingguidelinesformultinationalenterprisesandtaxadministrations.htm">http://www.oecd.org/ctp/transferpricing/transferpricingguidelinesformultinationalenterprisesandtaxadministrations.htm</a><br>
</div><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div link="blue" vlink="purple" lang="EN-US"><div style="direction:ltr;font-size:10pt;font-family:Courier New"><div>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> <a href="mailto:governance-request@lists.igcaucus.org" target="_blank">governance-request@lists.igcaucus.org</a> [mailto:<a href="mailto:governance-request@lists.igcaucus.org" target="_blank">governance-request@lists.igcaucus.org</a>]
<b>On Behalf Of </b>Nick Ashton-Hart<br>
<b>Sent:</b> Tuesday, January 22, 2013 2:17 PM<br>
<b>To:</b> William Drake<br>
<b>Cc:</b> <a href="mailto:governance@lists.igcaucus.org" target="_blank">governance@lists.igcaucus.org</a><br>
<b>Subject:</b> Re: [governance] France Proposes an Internet Tax</span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">We've found that there's a need for much more coordination and consultation between ministries responsible for ITU matters and trade ministries. </p>
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<p class="MsoNormal">Regards,</p>
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<p class="MsoNormal">Nick Ashton-Hart</p>
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<p class="MsoNormal">Geneva Representative</p>
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<p class="MsoNormal">Computer & Communications Industry Assocation (CCIA)</p>
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<p class="MsoNormal">Tel: <a href="tel:%2B41%20%2822%29%20534%2099%2045" value="+41225349945" target="_blank">+41 (22) 534 99 45</a></p>
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<p class="MsoNormal">Fax: : <a href="tel:%2B41%20%2822%29%20594-85-44" value="+41225948544" target="_blank">+41 (22) 594-85-44</a></p>
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<p class="MsoNormal">Mobile: <a href="tel:%2B41%2079%20595%205468" value="+41795955468" target="_blank">+41 79 595 5468</a><span> </span></p>
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<p class="MsoNormal">USA DID: <a href="tel:%2B1%20%28202%29%20640-5430" value="+12026405430" target="_blank">+1 (202) 640-5430</a></p>
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<p class="MsoNormal"><b>Need to meet with me? Schedule the time that suits us both here: <a href="http://meetme.so/nashton" target="_blank">http://meetme.so/nashton</a></b></p>
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<p class="MsoNormal">Sent from my one of my handheld thingies, please excuse linguistic mangling.</p>
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On 22 Jan 2013, at 21:22, William Drake <<a href="mailto:william.drake@uzh.ch" target="_blank">william.drake@uzh.ch</a>> wrote:</p>
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<p class="MsoNormal">On Jan 22, 2013, at 9:18 PM, Nick Ashton-Hart <<a href="mailto:nashton@ccianet.org" target="_blank">nashton@ccianet.org</a>> wrote:</p>
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<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Palatino","serif"">It would not be possible for a measure to target foreign companies only - that would breach France's WTO obligations (and that of many other countries were they to try to do
the same thing).</span></p>
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<p class="MsoNormal">A small problem that seemed to receive zero discussion among the proponents in Dubai</p>
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