Whig's Progress: Tom Wharton Between Revolutions

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A Cheechako Goes to the Klondike
C.W.Adams
Manufacturer: John D. Williams Trust & Epicener Press
ProductGroup: Book
Binding: Hardcover
ASIN: B000NRHRQA

Product Description

The Klondike Stampede caused a transporation boom in the north, where in its heyay about 250 wooden steamboats operated in the Yukon River drainage of Alaska and the Yukon.C.W.Adams was one of the great riverboat captains. This 1st release in the Alaska Heritage Library series preserves the captain's richly detailed and historically important journal.

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A cheechako goes to the Klondike
C. W Adams
Manufacturer: John D. Williams Trust/Epicenter Press
ProductGroup: Book
Binding: Unknown Binding

Adventurers & Explorers | Specific Groups | Biographies & Memoirs | Subjects | Books
ASIN: B0006S09WA

Book Description

About 250 wooden steamboats operated in the Yukon River drainage at the height of the Klondike era. The sternwheelers became gold-rush icons. But the hardy, pragmatic riverboat men were lured by profits, not romance. It was a tough, risky business. The season was short. A navigation error could sink or strand an enormous investment. The steamboats consumed huge amounts of firewood. And if a riverboat didn't find a safe berth or dry dock before freeze up, it risked being crushed by ice the following spring.

Book Description

The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce -- or `e-commerce' as it is familiarly called -- sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book is a minutely detailed `picture' of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behavior of national taxation authorities, web-based companies, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce, including the following: + How United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; + The powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; + How VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; + New theories of income and payment characterization, and in particular the influential OECD ongoing study; + The crucial discussion over what constitutes a `permanent establishment' for tax purposes; + The emergence of `tax havens' especially adapted to e-commerce, with a detailed study of Anguilla; and + The danger to e-business of international criminal investigatory powers created as weapons in the `drug wars.' Three special chapters -- on e-commerce taxation in Canada, Ireland, and The Netherlands -- add a comparative dimension to the analysis. Appendices include an IRS audit guide, the relevant OECD Draft Model Tax Treaty, and a selection of pertinent IRS forms. Notable for its clarification of the issues surrounding this new and complex subject -- and for its detailed treatment of how these issues are being dealt with at national and international levels -- International Taxation of Electronic Commerce will be of enormous value to businesses in the electronic marketplace, whether they are established there or entering. Revenue policymakers, students, and scholars everywhere will also find it extremely useful and informative.

Electronic Commerce and Multijurisdictional Taxation

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Electronic Commerce and Multijurisdictional Taxation
Richard Doernberg
Manufacturer: Kluwer Law International
ProductGroup: Book
Binding: Hardcover

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ASIN: 9041116834

Book Description

Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. The new edition discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world. At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book. There is no other book on the market today that analyzes the practical tax consequences of e-commerce with the multi-jurisdictional and multi-tax perspective of this insightful work by distinguished academics and practitioners Richard Doernberg, Luc Hinnekens, Walter Hellerstein, and Jinyan Li.

Electronic Commerce and International Taxation

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Electronic Commerce and International Taxation
A good survey of international taxation of e-commerce

Electronic Commerce and International Taxation
Richard Doernberg
Manufacturer: Springer
ProductGroup: Book
Binding: Hardcover

Public Finance | Economics | Business & Investing | Subjects | Books

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Book Description

`Electronic commerce' -- a broad spectrum of commercial activities carried out through the use of computers -- has arrived. It is expanding. It has major implications for all facets of society. But tax authorities have questioned whether existing tax principles and rules are equipped to deal with the challenges of conducting business in cyberspace. Electronic Commerce and International Taxation examines the implications of the growth of electronic commerce for domestic and international tax systems, concentrating on the conduct of electronic commerce over the Internet. It covers a wide array of activities, focusing on basic rules and policy choices. The book looks at existing tax principles, how they might apply to hypothetical transactions involving electronic commerce, and possible alternative approaches. Coverage includes the basic principles that govern income and value added taxes, an overview of the technological changes that have brought about electronic commerce, a concise explanation of how and what happens when electronic commerce is conducted, an examination of the ways in which businesses are using the new technology in conducting their everyday activities, a discussion of the application of existing tax principles to electronic commerce, an exploration of questions and problems raised by applying tax rules that evolved before electronic commerce to transactions that were then unimaginable, and observations and suggestions for a variety of approaches to international tax problems resulting from electronic commerce and the associated benefits and problems. Because the implications of electronic commerce vary from industry to industry, Electronic Commerce and International Taxation focuses on the broad issues that span all industries. The information provided will keep tax attorneys, accountants, corporate counsel, policymakers, and academics in the field of tax law abreast of the issues posed by this hot topic and their many potential implications. This unique resource is an important part of becoming conversant in the language of a changing world.

Customer Reviews:

Electronic Commerce and International Taxation.......1999-12-30

This is the most detailed work on the subject. It provides a detailed analysis of the various policy alternatives with respect to electonic commerce and taxation.

A good survey of international taxation of e-commerce.......1999-06-26

This new book, which focuses solely on the international tax aspects of e-commerce, provides a good, broad view of this difficult and fast-changing area. This new book looks at the rules of many countries as they relate to the cross-border taxation of e-commerce.

The importance of this book is as a survey of the various rules and rulings in a number of countries that impact e-commerce. The book does not attempt to be an exhaustive reference to the rules of any country in particular. Instead, it uses rulings in various countries as a way of illustrating the direction of and the differences between laws of various countries that may influence e-commerce. This approach is important because current laws will change rapidly. A survey of different approaches provides readers with an indication of the course rule making may take in the future.

The book has an excellent section on VAT and e-commerce. For U.S. readers, the book may be worth buying for this information alone, since VAT will become increasingly important to U.S. vendors engaged in sales into VAT countries.

Book Description

This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.

Taxation and Electronic Commerce - Implementing the Ottawa Taxation Framework Conditions: A Progress Report by the Committee on Fiscal Affairs (Taxation ... for Economic Co-Operation and Development).)

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Taxation and Electronic Commerce - Implementing the Ottawa Taxation Framework Conditions: A Progress Report by the Committee on Fiscal Affairs (Taxation ... for Economic Co-Operation and Development).)
Organisation for Economic Co-Operation and Development
Manufacturer: Organization for Economic Cooperation & Devel
ProductGroup: Book
Binding: Paperback

Economic Policy & Development | Economics | Business & Investing | Subjects | Books

Exports & Imports | Economics | Business & Investing | Subjects | Books

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ASIN: 926418595X

Cahiers de Droit Fiscal International Volume LXXXVIa - 2001 - Taxation of Income Derived from Electronic Commerce (IFA Cahiers, Volume LXXXVIa)

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Cahiers de Droit Fiscal International Volume LXXXVIa - 2001 - Taxation of Income Derived from Electronic Commerce (IFA Cahiers, Volume LXXXVIa)

Manufacturer: Springer
ProductGroup: Book
Binding: CD-ROM

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Book Description

While there have been significant discussions in various international forums regarding revenue characterization and the creation of a permanent establishment in the e-commerce environment, the questions of the impact of domestic source rules and transfer pricing principles on e-commerce transactions have not been as thoroughly explored. The application of source rules can have substantial consequences on whether a transaction is subject to local tax, but in many circumstances the novel business models produced by e-commerce transactions may make a determination of source of income problematic. Similarly, application of existing transfer pricing rules may be made more difficult as different business models emerge in the new economy. The difficulties in applying both sets of rules have inspired policy debates concerning how best to apply existing principles to e-commerce transactions. Subject I of the 2001 Congress explores these topics.

Consumption taxes in the internet world.: An article from: International Advances in Economic Research

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Consumption taxes in the internet world.: An article from: International Advances in Economic Research
Charles Scott , Frederick Derrick , and Norman Sedgley
Manufacturer: Atlantic Economic Society
ProductGroup: Book
Binding: Digital

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Book Description

This digital document is an article from International Advances in Economic Research, published by Atlantic Economic Society on November 1, 2003. The length of the article is 4857 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Consumption taxes in the internet world.
Author: Charles Scott
Publication: International Advances in Economic Research (Refereed)
Date: November 1, 2003
Publisher: Atlantic Economic Society
Volume: 9 Issue: 4 Page: 304(8)

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E-Commerce eludes the tax man: The click-and-mortar artificial advantage in the new economy. (Corporate Capture of the Internet).: An article from: Multinational Monitor

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E-Commerce eludes the tax man: The click-and-mortar artificial advantage in the new economy. (Corporate Capture of the Internet).: An article from: Multinational Monitor
Sarah Anderson
Manufacturer: Essential Information, Inc.
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

General | Computers & Internet | Subjects | Books

Book Description

This digital document is an article from Multinational Monitor, published by Essential Information, Inc. on March 1, 2002. The length of the article is 2755 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: E-Commerce eludes the tax man: The click-and-mortar artificial advantage in the new economy. (Corporate Capture of the Internet).
Author: Sarah Anderson
Publication: Multinational Monitor (Refereed)
Date: March 1, 2002
Publisher: Essential Information, Inc.
Volume: 23 Issue: 3 Page: 14(4)

Distributed by Thomson Gale

Internet transactions and PE issues.(permanent establishment): An article from: The Tax Adviser

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Internet transactions and PE issues.(permanent establishment): An article from: The Tax Adviser
Donald T. Williamson , Faro Naveed , and Kelly Nakamoto
Manufacturer: American Institute of CPA's
ProductGroup: Book
Binding: Digital

General | Business & Investing | Subjects | Books

General | Computers & Internet | Subjects | Books

Book Description

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on May 1, 2003. The length of the article is 2862 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Internet transactions and PE issues.(permanent establishment)
Author: Donald T. Williamson
Publication: The Tax Adviser (Magazine/Journal)
Date: May 1, 2003
Publisher: American Institute of CPA's
Volume: 34 Issue: 5 Page: 272(4)

Distributed by Thomson Gale

Book Description

A complete and definitive guide to auditing the security of IT systems for managers, CIOs, controllers, and auditors
This up-to-date resource provides all the tools you need to perform practical security audits on the entire spectrum of a company's IT platforms-from the mainframe to the individual PC-as well as the networks that connect them to each other and to the global marketplace. Auditing and Security: AS/400, NT, Unix, Networks, and Disaster Recovery Plans is the first book on IT security written specifically for the auditor, detailing what controls are necessary to ensure a secure system regardless of the specific hardware, software, or architecture a company runs. The author uses helpful checklists and diagrams and a practical, rather than theoretical, method to understanding and auditing a company's IT security systems and their requirements. This comprehensive volume covers the full range of issues relating to security audits, including:
* Hardware and software
* Operating systems
* Network connections
* The cooperation of logical and physical security systems
* Disaster recovery planning

Customer Reviews:

Not a good source for recent AS/400 info.......2003-04-16

Because the book was published in 2001, and it used the AS/400 name in it's title, I expected it to be a good source on recent developments in security on the AS/400 (AKA the IBM iSeries). I am dissapointed. While the information that is included in the book seems generally accurate (I have a few quibbles in areas like QSECURITY, Adopted Authority, CHGSYSLIBL, and CRTAUT to name a few), the big problem is that there are huge chunks of current technologies that are not even addressed in this audit standard.

Some examples include, the entire IFS (Integrated File System), Operations Navigator, NetServer and other network servers like SMTP, HTTP, FTP, etc. No reference to exit programs beyond the ancient PCSACC and DDMACC network attirbutes, spotty acknowledgement of System Values added after V3R1 (1995?) and a general lack of understanding of what the potential security exposures might be in areas that were audited. It's one thing to say that you should "discuss with management" the existance on a workstation entry in subsystem QDSNX, but what is an auditor to discuss if the author hasn't explained the potential security exposure?

It may be a rally good book with respect ot the other OS's that it purports to cover, but from an OS/400 perspective it is not current enough to be very effective on modern versions.

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