CAP Forum on E‐Business: E‐Commerce and Tax Planning: Canadian Experiences*

摘要: This paper explores the deployment of e-commerce by Canadian firms in global marketplace, with an emphasis on implications for tax planning. The business press and various government task forces have discussed challenges raised traditional “source-based” systems; however, these discussions presented little evidence firms' reliance tax-planning purposes. Similarly, academic research has seldom examined whether decisions to implement are considerations. It is thus largely unknown actively consider taxation issues when evaluating e-commerce, how factors that been identified as influencing systems balanced against considerations, what barriers might exist practice using We choose a qualitative interview-based approach explore issues. Our findings suggest planning not considered most our respondent companies their deploy e-commerce. we interviewed tended over several years, starting back-office technologies like enterprise resource (ERP) systems. Accordingly, ability perform online sales transactions, which key component planning, often was yet place. One implication results if concerns revenue losses realistic, policymakers may some time refine legislation address