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Toward a National Tax Policy for E-commerce

The internet has already revolutionized many aspects of modern business and living, and promises to bring even more radical changes in the future. In contrast, tax laws are normally slow to changing realities. This study, which is funded by the Philippine APEC Study Center Network (PASCN), looks at some of the problems that electronic commerce (or e-commerce) has posed. Since taxation covers a very broad spectrum of activities, this study looks only at income and goods taxation for the Philippines. It is anticipated that trade in tangible (physical) goods with e-commerce will not introduce problems. However, trade in intangible (electronic or digital) goods can be problematic because they will be difficult if not impossible to track.


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Jul 04, 2013