Business and Economics Journal

College of Integrative Sciences and Arts, Arizona State University, Arizona, United States

Publications

• Book Review   
  Feasibility Research on Tax Collection of Amazon Overseas Sellers and Non-resident Enterprises in the United States
  Author(s): Haowei Ti*
  
  With the development of international economic globalization, enterprises in various countries are carrying out transnational business activities with increasing frequency, and various forms of international investment activities have emerged. While actively participating in the global division of labor, they have also brought an impact on the international tax system. A large number of non-resident enterprises gain profits from transnational business activities, which also brings conflicts of tax jurisdiction between countries, which leads to conflicts between sovereign countries in the distribution of jurisdiction and the distribution of economic benefits with operators. The purpose of this paper is to select a brand-new perspective and study the feasibility of levying tax on Amazon overseas sellers from non-resident enterprises in the new socio-economic and legal environment. This .. Read More»
  DOI: 10.37421/2151-6219.2022.13.371

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