Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal
英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献
ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter
澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文
小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法
英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查
temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语
经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目
日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题
职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意
论文作者:51lunwen论文属性:作业指导 assignment guidelines登出时间:2008-06-16编辑:点击率:17522
论文字数:2244论文编号:org200806160920075460语种:英语 English地区:英国价格:免费论文
关键词:Intellectual PropertyTaxationE-commerce
New Business Models
The internet and Information and Communication Technologies has necessitated company reorganisation and the development of new business models. These technologies allow companies to achieve previously unimagined economies of scale and streamlining of their operations.
In manufacturing, the cost of procuring goods is reduced and suppliers need not be geographically connected to the buyer. Suppliers also reduce their transaction costs in a similar vein. Buyers can customise their orders through a website and can view the progress of their transaction periodically via the web. In this way, shipping is streamlined and thus made more efficient. Logistics is also made easier to control and organise since products are automatically inventoried and readied for despatch. The percentage of spoiled/wasted goods is significantly reduced and goods are delivered in more regular/more efficient batches. Each department in the logistic chain is linked, thereby reducing the time taken for processing at each stage.
Outsourcing is made more economical, structured and efficient. Orders can be swiftly directed to the outsourced department for processing. Localised centres for manufacturing and/or delivery can be developed.
Web based advertising is efficient, much cheaper than traditional advertising and is more expansive in reaching its intended audience.
Call centres can increase efficiency by being locally based, or indeed being placed halfway across the world, but in all cases if the workforce is highly educated and motivated then they are an invaluable asset to the company in processing orders, providing technical assistance and back-up and dealing with customer complaints. These centres may also be outsourced.
The e-communication network itself can reduce costs for the company through less reliance on paper information and delivery. E-mail correspondence/information is quicker, cheaper and more widely disseminated than paper equivalents.
Web-based storage systems are more efficient in terms of data retrieval, access and manipulation than existing paper based systems. Security can also be improved.
Web cash systems are cheaper to operate and easier to use than traditional money transactions and paper invoices.
All of these examples may create difficulties in the field of business taxation.
The taxonomy of tax and the jurisdictional nexus
The business activities undertaken online are diverse and as a corollary, the tax rules that apply to them are diverse. Examples include;
Production taxes
Trade taxes
Consumption taxes
Income taxes
Customs taxes
The law thus makes a distinction between active and passive income. These different types of taxes give rise to various methods of computation, collection and determination of the jurisdictional basis. General tax rules provide that resident taxpayers pay tax on all corporate activities wherever they arise. Non-resident taxpayers normally only pay tax on activities within the jurisdiction, based on permanent establishment.
In certain cases, a country can tax the foreign company’s business profits. In such a case, a sufficient nexus exists for the state to subject the company to a本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。