16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 11
eGovernmenteGovernmentPrinciples of eBusiness - IACT Principles of eBusiness - IACT 304304Katina MichaelKatina Michael61 2 4221393761 2 [email protected]@uow.edu.auhttp://www.itacs.uow.edu.auhttp://www.itacs.uow.edu.au
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 22
Lecture ScheduleLecture Schedule1 1 Overview of Overview of ECEC
22Patterns for Patterns for eBusinesseBusiness
3 3 Business-to-Business-to-Consumer EC Consumer EC (B2C)(B2C)
4 4 Business-to-Business-to-Business EC Business EC (B2B)(B2B)
55Collaboration Collaboration + Information + Information AggregationAggregation
**RECESSRECESS
66Mobile Mobile Commerce & Commerce & Pervasive Pervasive ComputingComputing
77Electronic Electronic Payment Payment Systems (EPS)Systems (EPS)
88Customer Customer Relationship Relationship Management Management (CRM)(CRM)
9 9 Anzac Day Anzac Day HolidayHoliday
1010Enterprise Enterprise Resource Resource PlanningPlanning
11 11 Supply Chain Supply Chain Management Management (SCM) (SCM)
1212e-e-Government Government ECEC
13 13 Legal, Legal, Regulatory & Regulatory & Ethical IssuesEthical Issues
**ExamExam
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 33
Lecture 12 - OutcomesLecture 12 - Outcomes Understand how the Internet has Understand how the Internet has
changed the way the government changed the way the government operatesoperates
Describe the e-applications used by Describe the e-applications used by government in more developed countriesgovernment in more developed countries
Understand the implications of a Understand the implications of a borderless marketborderless market
Consider how government could use the Consider how government could use the Internet to ensure tax complianceInternet to ensure tax compliance
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 44
Australian Government Australian Government Online Initiative (1997- Online Initiative (1997- ))
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 55
Why e-government?Why e-government? Strategic context:Strategic context:
– Government needs to demonstrate to the rest Government needs to demonstrate to the rest of its citizens and businesses that the Internet of its citizens and businesses that the Internet is advantageous in the information economyis advantageous in the information economy
Commonwealth context:Commonwealth context:– Involve transformation of government service Involve transformation of government service
delivery through the appropriate use of new delivery through the appropriate use of new technologiestechnologies
– Better customer focus and access, greater Better customer focus and access, greater availability of information, improved business availability of information, improved business processes, and efficienciesprocesses, and efficiencies
– To who? Citizens and Businesses especiallyTo who? Citizens and Businesses especially
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 66
E-government Benefits E-government Benefits StudyStudy NOIE commissioned by the Australian NOIE commissioned by the Australian
government to conduct studygovernment to conduct study Preliminary findings indicate:Preliminary findings indicate:
– Citizens and businesses would use the Citizens and businesses would use the Internet to access Commonwealth Internet to access Commonwealth Government information related to Government information related to education, health, taxation, employment, education, health, taxation, employment, weather, community support, and to a weather, community support, and to a lesser extent family assistance lesser extent family assistance information.information.
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 77
www.fed.gov.auwww.fed.gov.au
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 88
What Did People Want What Did People Want to See?to See? Greater provision for informationGreater provision for information More downloadable formsMore downloadable forms Better and more widespread Better and more widespread
integration of services between integration of services between agenciesagencies
Access to more complex Access to more complex transactionstransactions
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 99
Specific Improvements Specific Improvements will Lead to:will Lead to: More accessible information and More accessible information and
servicesservices Better cross channel integrationBetter cross channel integration
– Coordination between:Coordination between: Phone, web, email, over-the-counter, Phone, web, email, over-the-counter,
faxfax Being able to complete more Being able to complete more
transactions onlinetransactions online
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1010
Benefits Flow through Benefits Flow through to:to: UsersUsers
– Ease of finding informationEase of finding information– Service qualityService quality– Ability to make decisionsAbility to make decisions– Quality of decision making improvedQuality of decision making improved– Access to public recordsAccess to public records
GovernmentGovernment– Reduction in costsReduction in costs– Improved business processImproved business process– Costs of servicingCosts of servicing– Multi agency delivery channelsMulti agency delivery channels
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1111
Case Studies to Case Studies to ConsiderConsider E-tax- Australian Tax OfficeE-tax- Australian Tax Office Family income estimates- CentrelinkFamily income estimates- Centrelink Jobsearch- Department of EmploymentJobsearch- Department of Employment eVisa- Department of ImmigrationeVisa- Department of Immigration Business entry point- Department of IndustryBusiness entry point- Department of Industry eFiling- Federal Court of AustraliaeFiling- Federal Court of Australia HIC Online- Health Insurance CommissionHIC Online- Health Insurance Commission Commonwealth Electronic Tender System- Commonwealth Electronic Tender System-
NOIENOIE
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1212
JobSearchJobSearchwww.jobsearch.gov.auwww.jobsearch.gov.au
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1313
Search by State for Search by State for WorkWork
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1414
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1515
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1616
Australian Taxation Australian Taxation OfficeOfficewww.ato.gov.au www.ato.gov.au
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1717
ATO> For BusinessesATO> For Businesses
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1818
How to Start A How to Start A Business and Apply for Business and Apply for an ABN?an ABN?
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 1919
CETSCETS
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2020
Commonwealth Commonwealth Electronic Tender Electronic Tender System- (CETS)System- (CETS) Allows agencies to advertise tenders and publish the Allows agencies to advertise tenders and publish the
associated tender documentation. Suppliers can browse/ associated tender documentation. Suppliers can browse/ search the advertised tenders, download the tender search the advertised tenders, download the tender documentation and submit bids to an electronic tender documentation and submit bids to an electronic tender box securelybox securely
Players:Players:– Agency enablement: ATO, ABC, DoF, DCITA, DVA, FACSAgency enablement: ATO, ABC, DoF, DCITA, DVA, FACS– Supplier enablementSupplier enablement
Online procurement and information systemsOnline procurement and information systems– Saves on agencies costs in distributing tender documentation Saves on agencies costs in distributing tender documentation
to interested suppliersto interested suppliers– Streamlined management practices within the governmentStreamlined management practices within the government– Suppliers have more time to put bids togetherSuppliers have more time to put bids together– Reduced costs for suppliers to respondReduced costs for suppliers to respond– Geographically independent- anywhere in the world, securelyGeographically independent- anywhere in the world, securely
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2121
E-procurement E-procurement Activities in the StateActivities in the State ACT: ACT: www.basis.act.gov.auwww.basis.act.gov.au NSW: NSW: www.cpsc.nsw.gov.au/e-procurementwww.cpsc.nsw.gov.au/e-procurement NT: www.nt.gov.au/capsNT: www.nt.gov.au/caps QLD: www.qgm.qld.gov.auQLD: www.qgm.qld.gov.au SA: SA: www.ssb.sa.gov.auwww.ssb.sa.gov.au WA: WA:
www.gem.wa.gov.au/Gem/About/gem_approachwww.gem.wa.gov.au/Gem/About/gem_approach VIC: VIC: www.vgpb.vic.gov.auwww.vgpb.vic.gov.au TAS: TAS:
www.treasury.tas.gov.au/domino/dtf/dtf.nsf/main-www.treasury.tas.gov.au/domino/dtf/dtf.nsf/main-v/procure-contractv/procure-contract
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2222
DemoDemo New South Wales:New South Wales:
– Case 1: Sydney WaterCase 1: Sydney Water– Case 2: NSW HealthCase 2: NSW Health– http://www.cpsc.nsw.gov.au/e-http://www.cpsc.nsw.gov.au/e-
procurement/case-studies.htmprocurement/case-studies.htm
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2323
Global Electronic Global Electronic Trading EnvironmentTrading Environment US: www.egov.govUS: www.egov.gov UK: www.ogc.gov.ukUK: www.ogc.gov.uk Canada: www.e-com.ic.gc.caCanada: www.e-com.ic.gc.ca Singapore: www.ida.gov.sgSingapore: www.ida.gov.sg HK: www.info.gov.hk/gsd/index.htmHK: www.info.gov.hk/gsd/index.htm NZ: NZ:
www.ecommerce.govt.nz/ecat/indewww.ecommerce.govt.nz/ecat/index.html x.html
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2424
DemoDemo Hong Kong:Hong Kong: http://www.info.gov.hk/gsd/textmode/english/f02.htmhttp://www.info.gov.hk/gsd/textmode/english/f02.htm
The tender invitation notice is published weekly through various The tender invitation notice is published weekly through various media . To coincide with our publication of tender invitation notice media . To coincide with our publication of tender invitation notice in the Government of the Hong Kong Special Administrative in the Government of the Hong Kong Special Administrative Region Gazette, the tender invitation notice is updated every Region Gazette, the tender invitation notice is updated every Friday morning at 0900 hours (Hong Kong Time). Friday morning at 0900 hours (Hong Kong Time).
With the implementation of the Electronic Tendering System (ETS) With the implementation of the Electronic Tendering System (ETS) on 7 April 2000, interested parties can also access the tender on 7 April 2000, interested parties can also access the tender invitation notice published on the ETS website at invitation notice published on the ETS website at http://www.ets.com.hk.http://www.ets.com.hk.
Click commodity to see tender invitations classified by Click commodity to see tender invitations classified by commodities commodities – MEDICAL AND MEDICAL LABORATORY EQUIPMENT/SUPPLIES MEDICAL AND MEDICAL LABORATORY EQUIPMENT/SUPPLIES – MEDICINAL AND PHARMACEUTICAL PRODUCTS MEDICINAL AND PHARMACEUTICAL PRODUCTS – PHOTOGRAPHIC APPARATUS, OPTICAL GOODS AND CLOCKS PHOTOGRAPHIC APPARATUS, OPTICAL GOODS AND CLOCKS – TELECOMMUNICATIONS AND AUDIO-VIDEO EQUIPMENTTELECOMMUNICATIONS AND AUDIO-VIDEO EQUIPMENT
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2525
The Borderless The Borderless MarketMarket
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2626
The Rise of the The Rise of the Transnational Transnational CompanyCompany
http://www.unilever.com
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2727
The Reality:The Reality:The Borderless MarketThe Borderless Market
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2828
Who to Tax and Where?Who to Tax and Where?
DATABASE
SELLERBUYER
WEBSHOP
$
$
$
GOODS(via DHL)
to webshop
WAREHOUSE
CSIRO © 1997
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 2929
International International ChallengesChallenges The global nature of the Internet creates The global nature of the Internet creates
challenges for tax jurisdictions and the current challenges for tax jurisdictions and the current source, residency, permanent establishment source, residency, permanent establishment and allocative rules. and allocative rules.
It is likely that the existing international rules It is likely that the existing international rules will need to be substantially revised in light of will need to be substantially revised in light of electronic commerce. electronic commerce.
There are also concerns about the increased There are also concerns about the increased scope for tax planning, especially using tax scope for tax planning, especially using tax havens, and for increased accidental non-havens, and for increased accidental non-compliance, as small to medium businesses compliance, as small to medium businesses engage in international trade and become engage in international trade and become subject to international taxation obligations with subject to international taxation obligations with which they may not be familiar.which they may not be familiar.
ATO © 1997
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3030
What Types of Taxes What Types of Taxes are Impacted by are Impacted by iCommerce?iCommerce? Sales TaxSales Tax
– From the sale of goods and servicesFrom the sale of goods and services VAT (Value-added tax) VAT (Value-added tax) GST (Goods & Services Tax)GST (Goods & Services Tax)
Income TaxIncome Tax– In the US 75% comes from individuals in the services In the US 75% comes from individuals in the services
industryindustry Other Tax ConsiderationsOther Tax Considerations
– Wholesale Sales Tax (WST)Wholesale Sales Tax (WST)– Royalty Withholding taxRoyalty Withholding tax– Company TaxCompany Tax– Capital Gains Tax (CGT)Capital Gains Tax (CGT)– Fringe Benefits Tax (FBT)Fringe Benefits Tax (FBT)
Potential negative impact on tax compliance due to ECPotential negative impact on tax compliance due to EC
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3131
Types of Locations for Types of Locations for Off-Shore ActivitiesOff-Shore Activities Location of investmentLocation of investment
– The broadest group of locations are countries from which local investment The broadest group of locations are countries from which local investment products are offered to a worldwide audience. This group will include virtually all products are offered to a worldwide audience. This group will include virtually all countries that offer investment opportunities to overseas investors. It is likely that countries that offer investment opportunities to overseas investors. It is likely that with the increased use of the Internet and the resulting possibilities to offer with the increased use of the Internet and the resulting possibilities to offer services directly to a worldwide audience, investments will more commonly be services directly to a worldwide audience, investments will more commonly be made directly without a local agent or broker. made directly without a local agent or broker.
Banking havensBanking havens– Locations with favourable banking legislation for overseas investment, in Locations with favourable banking legislation for overseas investment, in
particular with regard to taxation of income derived from investment, form a particular with regard to taxation of income derived from investment, form a group we refer to as “banking havens”. Such locations are primarily those that group we refer to as “banking havens”. Such locations are primarily those that offer a high credibility and security at the same time as low taxation, and those offer a high credibility and security at the same time as low taxation, and those that are traditional offshore banking locations.that are traditional offshore banking locations.
– Examples are Luxembourg, Switzerland, and Singapore.Examples are Luxembourg, Switzerland, and Singapore. Rogue operationsRogue operations
– Rogue operations are those that are set up primarily with the intent to avoid Rogue operations are those that are set up primarily with the intent to avoid taxation and other regulations in other countries.taxation and other regulations in other countries.
– Such developments can already be observed on the Internet. Services that Such developments can already be observed on the Internet. Services that require licensing or are otherwise illegal in some countries, like gambling, are require licensing or are otherwise illegal in some countries, like gambling, are being offered from offshore locations, often by questionable operators. The being offered from offshore locations, often by questionable operators. The locations chosen are usually those with little legislation and control. For example locations chosen are usually those with little legislation and control. For example some gambling services obviously targeting the regulated US market are offered some gambling services obviously targeting the regulated US market are offered from Antigua or the Cayman Islands. It is conceivable that such locations will also from Antigua or the Cayman Islands. It is conceivable that such locations will also host rogue financial services in future.host rogue financial services in future.
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3232
Taxation ImplicationsTaxation Implications For taxation to be effective a tax For taxation to be effective a tax
administrator must be equipped with a administrator must be equipped with a number of fundamental requirements number of fundamental requirements which apply, to some degree, to all which apply, to some degree, to all historical, contemporary and historical, contemporary and theoretical types of taxation. theoretical types of taxation.
The fundamental requirements are:The fundamental requirements are:– Jurisdiction;Jurisdiction;– Identification; Identification; – Information; andInformation; and– Collection Mechanisms.Collection Mechanisms.
ATO © 1997
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3333
Web ShopWeb Shop Many individual Many individual
entities involvedentities involved Transactions Transactions
between entitiesbetween entities Difficult to track Difficult to track
all interactionsall interactions Entities Entities
geographically geographically disparatedisparate
ATO © 1997
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3434
Possible Tax Possible Tax Collection PointsCollection Points
ATO © 1997
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3535
Hypothetical Hacker:Hypothetical Hacker:Income Tax EvasionIncome Tax Evasion For the last 5 years Kerry Hacker was resident of the Canberra suburb Fishwick from where For the last 5 years Kerry Hacker was resident of the Canberra suburb Fishwick from where
he operated several businesses including an environmental consulting business. As he had he operated several businesses including an environmental consulting business. As he had particular skills in this area the business had been particularly successful. He was starting to particular skills in this area the business had been particularly successful. He was starting to get an international reputation and was receiving inquiries from overseas to undertake get an international reputation and was receiving inquiries from overseas to undertake consulting activities in other countries. With the stalled sale of various public assets there consulting activities in other countries. With the stalled sale of various public assets there was less money in Australia to support environmental work and he decided it was time to was less money in Australia to support environmental work and he decided it was time to change. change.
With help from a friend experienced in the latest computer technology Hacker set up a Web With help from a friend experienced in the latest computer technology Hacker set up a Web Page located in the Bahamas to sell his services to the world. He sold his house in Canberra, Page located in the Bahamas to sell his services to the world. He sold his house in Canberra, and his shares in BHP, and invested the proceeds as follows: $1m for a yacht which was and his shares in BHP, and invested the proceeds as follows: $1m for a yacht which was located in the Bahamas and was to become the base for his operations, $300,000 for the located in the Bahamas and was to become the base for his operations, $300,000 for the latest communications equipment so he could operate on the Web, run video conferences, latest communications equipment so he could operate on the Web, run video conferences, and communicate from anywhere in the world (from his yacht); and $200,000 which he and communicate from anywhere in the world (from his yacht); and $200,000 which he intended to convert to Internet money to facilitate payment of expenses and maybe to intended to convert to Internet money to facilitate payment of expenses and maybe to invest in shares in various countries.invest in shares in various countries.
Almost immediately after setting up in the Bahamas he received two contracts: one from Almost immediately after setting up in the Bahamas he received two contracts: one from the Malaysian government to assist it in implementing sustainable logging practices in the Malaysian government to assist it in implementing sustainable logging practices in Sarawak; the other from the Australian government to help it clean up an abandoned Sarawak; the other from the Australian government to help it clean up an abandoned industrial site in Newcastle, NSW. Hacker accepted both jobs. With the Newcastle job he was industrial site in Newcastle, NSW. Hacker accepted both jobs. With the Newcastle job he was able, via satellite connection, to order from the Bahamas a spectral analysis of soil in able, via satellite connection, to order from the Bahamas a spectral analysis of soil in Newcastle. This was downloaded to his on-board computer. He subcontracted works on rare Newcastle. This was downloaded to his on-board computer. He subcontracted works on rare toxins via Internet link up with a friend at Harvard University, and he faxed his final report toxins via Internet link up with a friend at Harvard University, and he faxed his final report within 24 hours to the Australian government. In turn, and pursuant, to the contractual within 24 hours to the Australian government. In turn, and pursuant, to the contractual arrangements, the government made up payment to him via the Internet sending him arrangements, the government made up payment to him via the Internet sending him Internet Money to be stored on his hard disk, in turn Hacker redirected some of that money Internet Money to be stored on his hard disk, in turn Hacker redirected some of that money to pay his subcontractor, surplus money was invested on the short term money market in to pay his subcontractor, surplus money was invested on the short term money market in Sydney through his broker in New York.Sydney through his broker in New York.
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3636
Tax Compliance Tax Compliance RecommendationsRecommendations1.1. Auditing regulations or legislation for electronic payment systems Auditing regulations or legislation for electronic payment systems
should concentrate on the party receiving the payments. should concentrate on the party receiving the payments. 2.2. It should be ensured that current banking legislation applies to the It should be ensured that current banking legislation applies to the
use of facilities such as electronic banking systems within Australia.use of facilities such as electronic banking systems within Australia.3.3. The use of remote banking facilities for banking outside Australia The use of remote banking facilities for banking outside Australia
needs to be monitored and investigated over the next few years.needs to be monitored and investigated over the next few years.4.4. Where transactions physically take place in Australia, that is Where transactions physically take place in Australia, that is
merchant terminals are operated in Australia, it should be ensured merchant terminals are operated in Australia, it should be ensured that the actual settlement, including any records generated, is not that the actual settlement, including any records generated, is not moved outside Australia. moved outside Australia.
5.5. For all transactions in Australia, non-local stored value card schemes For all transactions in Australia, non-local stored value card schemes should be required to account for the redemption of value in should be required to account for the redemption of value in Australia, and to keep audit records in Australia. Alternatively, they Australia, and to keep audit records in Australia. Alternatively, they should agree to provide audit records to Australian authorities.should agree to provide audit records to Australian authorities.
6.6. The development of network money and its use should be monitored, The development of network money and its use should be monitored, as well as the regulatory approach used in other countries. Regulation as well as the regulatory approach used in other countries. Regulation will become necessary once the systems are used at a significant will become necessary once the systems are used at a significant scale. Regulation should be similar to regulation for stored value card scale. Regulation should be similar to regulation for stored value card systems, and should fit into international legislation for network systems, and should fit into international legislation for network money.money.
Computer Money Consulting © 1997
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3737
International International CooperationCooperation International cooperation among treaty countries is International cooperation among treaty countries is
required to find ways of allocating permanent required to find ways of allocating permanent establishments to treaty countries. establishments to treaty countries.
This may be on the basis of where IP addresses or This may be on the basis of where IP addresses or Domain Names are issued, or it may be on the basis of Domain Names are issued, or it may be on the basis of looking through the arrangements to see where the looking through the arrangements to see where the real proprietors are really residents. real proprietors are really residents.
It may also become necessary for domestic It may also become necessary for domestic governments to consider more drastic measures if the governments to consider more drastic measures if the drain on revenue becomes intolerable.drain on revenue becomes intolerable.
These could include registration of Web sites and These could include registration of Web sites and information reporting requirements. information reporting requirements. – This might be preferable to the controversial option of This might be preferable to the controversial option of
attempting to block transmissions from locations such as attempting to block transmissions from locations such as tax havens.tax havens.
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3838
KeywordsKeywords
Government Government ApplicationsApplications
E-taxE-taxE-VisaE-Visa
JobSearchJobSearchCETSCETS
Jurisdiction Jurisdiction (Internationa(International)l)
Identity Identity VerificationVerification
Encryption Encryption (Information(Information))
Tax Tax Compliance Compliance (Enforceable(Enforceable))
Sales tax Sales tax Income tax Income tax Company Company tax tax
Tax Fraud,Tax Fraud,Money Money LaunderingLaundering
16 May 200516 May 2005 IACT 304 - Lecture 12IACT 304 - Lecture 12 3939
SourcesSources http://www.ato.gov.auhttp://www.ato.gov.au http://www.salestaxsimplification.org/http://www.salestaxsimplification.org/ http://www.ecommercecommission.org/ITFA.htmhttp://www.ecommercecommission.org/ITFA.htm http://www.caltax.org/MEMBER/digest/mar2000/mar0http://www.caltax.org/MEMBER/digest/mar2000/mar00-2.htm0-2.htm http://www.e-tax.org.ukhttp://www.e-tax.org.uk// http://socrates.berkeley.edu:3333/budget/tax-internethttp://socrates.berkeley.edu:3333/budget/tax-internet.html.html http://www.laliotis.org/cc97knt.htmhttp://www.laliotis.org/cc97knt.htm http://www.lawforinternet.com/http://www.lawforinternet.com/ http://www.cyberwalker.net/features/tax-Internet.htmlhttp://www.cyberwalker.net/features/tax-Internet.html http://www.weeklypostnc.com/archives/politics/ctaxeshttp://www.weeklypostnc.com/archives/politics/ctaxes0621.html0621.html http://www.nointernettax.org/http://www.nointernettax.org/