[governance] France Proposes an Internet Tax

[Suresh Ramasubramanian]

Not really amenable to transfer pricing models of taxation .. which do get avoided to a large extent.

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,

http://online.wsj.com/article/SB10001424053111904772304576468753564916130.html

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.

http://www.nytimes.com/2012/09/12/technology/amazon-forced-to-collect-sales-tax-aims-to-keep-its-competitive-edge.html?_r=0

--srs (iPad)

On 23-Jan-2013, at 5:27, "Salanieta T. Tamanikaiwaimaro" <salanieta.tamanikaiwaimaro at gmail.com> wrote:

>> 
>>  
>> 
>> (Anyone want to bet that the clever boffins in the OECD aren't already working in this direction?
>> 
>>  
>> 
>> M
>> 
> 
> http://www.oecd.org/ctp/transferpricing/
> 
> http://www.oecd-ilibrary.org/taxation/dealing-effectively-with-the-challenges-of-transfer-pricing_9789264169463-en 
> 
> http://www.oecd.org/ctp/transferpricing/transferpricingguidelinesformultinationalenterprisesandtaxadministrations.htm
>>  
>> 
>>  
>> 
>> From: governance-request at lists.igcaucus.org [mailto:governance-request at lists.igcaucus.org] On Behalf Of Nick Ashton-Hart
>> Sent: Tuesday, January 22, 2013 2:17 PM
>> To: William Drake
>> Cc: governance at lists.igcaucus.org
>> Subject: Re: [governance] France Proposes an Internet Tax
>> 
>>  
>> 
>> We've found that there's a need for much more coordination and consultation between ministries responsible for ITU matters and trade ministries. 
>> 
>> -- 
>> 
>> Regards,
>> 
>>  
>> 
>> Nick Ashton-Hart
>> 
>> Geneva Representative
>> 
>> Computer & Communications Industry Assocation (CCIA)
>> 
>> Tel: +41 (22) 534 99 45
>> 
>> Fax: : +41 (22) 594-85-44
>> 
>> Mobile: +41 79 595 5468 
>> 
>> USA DID: +1 (202) 640-5430
>> 
>>  
>> 
>> Need to meet with me? Schedule the time that suits us both here: http://meetme.so/nashton
>> 
>>  
>> 
>> Sent from my one of my handheld thingies, please excuse linguistic mangling.
>> 
>> 
>> On 22 Jan 2013, at 21:22, William Drake <william.drake at uzh.ch> wrote:
>> 
>>  
>> 
>> On Jan 22, 2013, at 9:18 PM, Nick Ashton-Hart <nashton at ccianet.org> wrote:
>> 
>> 
>> 
>> 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).
>> 
>>  
>> 
>> A small problem that seemed to receive zero discussion among the proponents in Dubai
>> 
>> 
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> 
> 
> -- 
> Salanieta Tamanikaiwaimaro aka Sala
> P.O. Box 17862
> Suva
> Fiji
> 
> Twitter: @SalanietaT
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>  
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