Similar Search Results

A practical method in taxing e-commerce transactions via payment gateway : the role of payment service providers

Nur Ashikin Ishak; Mohd Rizal Palil; Siti Fatimah Abdul … - In: Global business and finance review 29 (2024) 6, pp. 1-16

Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design/methodology/approach: A qualitative approach was employed in this study to unravel methods for taxing e-commerce transactions in Malaysia by interviewing key policymakers, tax...

Persistent link: https://www.econbiz.de/10015066518

Besteuerung von künstlicher Intelligenz und deren Implikationen auf die Besteuerung der Digitalwirtschaft : die umsatzsteuerrechtliche Beurteilung der Leistungserbringung gegen das Recht zur Nutzung von Nutzerdaten

Lemm, Timo - 2023 - 1. Auflage

Das Werk behandelt das „Bezahlen mit Daten“ aus umsatzsteuerrechtlicher Sicht. Ausgehend von der (steuer)rechtlichen Einordnung künstlicher Intelligenz werden die Auswirkungen des Einsatzes künstlicher Intelligenz in Geschäftsmodellen auf das bestehende Besteuerungssystem dargestellt und...

Persistent link: https://www.econbiz.de/10015200052

Taxation of revenue derived from activities carried out by farmers in Poland

Maruchin, Wojciech - In: Contemporary economics 17 (2023) 2, pp. 197-209

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

Persistent link: https://www.econbiz.de/10014317758

Enterprise digital divide : website e-commerce functionalities among European Union enterprises

Jaković, Božidar; Ćurlin, Tamara; Miloloža, Ivan - In: Business systems research : a system view accross … 12 (2021) 1, pp. 197-215

Background: Information and communication technologies (ICTs) gained prevalent organizational and structural value in the modern economy. E-commerce is one of the sectors directly influenced by technological change. However, not all countries have the same opportunities to develop e-commerce...

Persistent link: https://www.econbiz.de/10012618780

Online dispute resolution for consumers in the European Union

Cortés, Pablo - 2010

-shoot of Alternative Dispute Resolution (ADR), takes advantage of the speed and convenience of the Internet, becoming the best …

Persistent link: https://www.econbiz.de/10012794046

The concept of service(s) in recent European Union legal texts : the case of online digital content

Broussolle, Damien - In: Eurostat review on national accounts and macroeconomic … (2021), pp. 41-66

This paper addresses adverse consequences of the European Union definition of a "service", especially regarding the Digital Single Market Strategy. After an introduction, the second section analyses through legal texts, its somewhat outdated view, where a "service" covers all intangible items....

Persistent link: https://www.econbiz.de/10013347475

Size of business unit as a factor influencing adoption of digital marketing : empirical analysis of SMEs operating in the Central European market

Pollák, František; Markovič, Peter - In: Administrative Sciences : open access journal 11 (2021) 3, pp. 1-16

The issue of using marketing communication tools in the internet environment is quite extensive. Innovation of the … other hand, previous experience is a key determinant to perceive the benefits of using the internet for business purposes …

Persistent link: https://www.econbiz.de/10012603886

Can the internet buy working hours of married women in micro and small enterprises? : evidence from Yogyakarta, Indonesia

Sulistyaningrum, Eny; Resosudarmo, Budy P.; Falentina, … - 2021

use of the internet. Smartphones play an important role as media for using the internet. Today, with the rapid development … of ICT, almost everyone has a smartphone with good access to the internet. People have started to expand the use of … smartphones not only for leisure but also for business. This change in internet usage also affects the labor market significantly …

Persistent link: https://www.econbiz.de/10012518220

Sustainable development of e-commerce in the post-COVID times : a mixed-methods analysis of pestle factors

Dima, Adriana; Radu, Elena; Dobrotă, Ecaterina Milica; … - In: Amfiteatru economic : an economic and business research … 25 (2023), pp. 1095-1114

E-commerce represents an essential part of modern business, with a significant growth in recent years. Recent events, such as the COVID-19 pandemic, have led to a surge in online shopping and a rapid shift towards e-commerce, creating a new normal in the retail industry. To succeed in this...

Persistent link: https://www.econbiz.de/10014464448

Business sustainability through e-commerce : a myth or reality in Nigeria

Akintoye, Ishola Rufus; Ajayi, Modupe; Joshua, Abimbola; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 408-416

A succinct exploration of business sustainability via an e-commerce platform was examined in the study. Its myth and reality permeate its adoption, use, and acceptability within the context of our economic, social, and environmental assumptions were also validated. To achieve its aim,...

Persistent link: https://www.econbiz.de/10014247001