"...subject to the provisions of this ordinance, the total income hollister, in relation to any assessment year, or a person,- (a) who is a resident, includes all income from whatever source derived abercrombie paris, which- (i) is received, or is deemed to be received, in pakistan in the income year by, or on behalf of, such person; or (ii) accrues or arises, or is deemed to accrue or arise, to him in pakistan during such year; or (iii) accrues or arises to him outside pakistan during such year; (b) who is a non-resident, includes all income from whatever source derived hollister, which- (i) is received hollister online shop, or is deemed to be received, in pakistan in the income year by, or on behalf of abercrombie, such person; or (ii) accrues or arises, or is deemed to accrue or arise, to him in pakistan during such year;”
"...as on all excisable services, provided or rendered in pakistan as and at the rates, set forth in first schedule."
where the data encryption has been taken place, jurisdiction issues arise there, as we could understand the matter, because of e-commerce transaction, the location of parties difficult to deduct, under given circumstances, because of factors which i understand are how to configure out the exact location of the parties unless the isps and web hosting sites are not monitored?
the geographic location of a person vest where the tax payer is a residing, however hollister, physical location can not appropriately interpreted in light of present tax statutes when technology exists that enables taxpayers to carry out almost every e-business transaction into another jurisdiction while never actually physically leaving their geographic location even for a single day. most crucial concern for the tax authorities is that a tax payer or customer can made effectively thousands of login into e-pages in moments via the world wide web page or other electronic communication means highway to another jurisdiction without ever being subject to a border control mechanism .
the location of parties where they are residing, it could in within pakistan tax jurisdiction or it could be any where, the parties’ residence arise the multi-jurisdictional issues.
issues of evasion of taxation and imposition of double taxation
"...taxable supplies made in pakistan by a registered person in the course or furtherance of any taxable activity carried on by him" hollister.
multi dimensional location of transaction
challenging for the policy maker to stop evasion and imposition of fair taxes on e-commerce transaction, but when the multi dimensional issue are invoked that could lead to imposition of double taxation or evasion of taxes. unless the international co-operation is not sought to adopt desirable policy for the imposition of taxes louboutin, that can lead to imposition of double taxation.
the e-commerce world, the question who own jurisdiction to decide question who own the right to legislate, adjudicate and enforce the taxation is most crucial concern. legislation is first step to ultimate adjudication of the matter louboutin, but question arises who can legislate. the selling e-commerce transaction, the purchaser could be from any jurisdiction across the globe, rather the country who own jurisdiction over the purchaser have the right to impose taxation and to reconstruct statutory provisions for same purpose louboutin.
likewise the seller physical establishment and data encryption place also arise many tricky and crucial questions concerning the imposition of e-commerce taxation which are hard to answer in the light of scientific advancement of e-technology.
the writer is an advocate of high court and practicing immigration and corporate laws in pakistan since september 2001. he is a self employed and pioneer in research on electronic commerce taxation in pakistan. his articles were published widely in the critical areas of cyber crimes, electronic commerce, e-taxation and various other topics. he wrote ll.m thesis on titled “legislation of electronic commerce taxation in pakistan” in which he provided comprehensive legal proposals for statutory reconstruction of tax laws for purpose of imposition of taxation on e-business in pakistan. currently he is conducting is research on topic ‘electronic commerce taxation: emerging legal issues of digital evidence’.author can be contacted by adil.waseem@lawyer.com.
the seller and buyer jurisdiction and location is primary principle of imposition of taxation abercrombie, but to figure out the location of the e-transaction is most formidable task.
like wise the central excise duties act 1944 also remained adhere to the jurisdictional issue to the definition of ‘in pakistan’ which are considerable important to look at the wordings of statutory construction.
legal issue of jurisdiction to legislate, adjudicate and enforce
there is liberal definition of the statute is available in income tax ordinance 2001 louboutin pas cher, let us look at the definition which has been enunciated in the income tax ordinance.
the issue of jurisdiction has been defined in sale tax act,1990 , which has considerably has followed the definition of jurisdiction based on the territory and place of transaction as has enunciated in sale tax the ‘in pakistan’ implies any thing within the territory of pakistan.
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