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18. Taxes world business group hits taxes on airlines and users. Paris, 7 May1997 The International Chamber of Commerce today criticized http://www.iccwbo.org/home/news_archives/1997/taxes_on_airlines_and_users.asp

World business group hits taxes on airlines and users Paris, 7 May 1997 - The International Chamber of Commerce today criticized governments for imposing hundreds of new taxes on airlines and users and said these charges had a distorting effect on world commerce and travel. The ICC, which represents business throughout the world, said in a statement: "The situation is clearly getting out of hand. It is time to reverse the trend to heavier taxation on airlines and passengers and to recognize that the benefits that all economies obtain from air travel will be seriously reduced if present trends continue." Approved unanimously by the ICC's Air Transport Commission, the statement pointed out that there were now more than 1,087 instances of taxes and fees imposed on airline tickets, up from 650 in 1992. These include taxes for programmes ranging from agricultural fees to immigration, most of which have little to do with air transport. "Clearly, government authorities still labour under the misguided belief that air transport is reserved for a chosen elite; in fact, it is the fundamental mode of long-distance transport for many people worldwide and a necessity for modern economies," the ICC said.

19. PwC V2R - Tool & Techniques: Switch To E-Business Means Tax Worries are Changing The gray areas of ebusiness transactions can be a great source ofconcern for tax planners. In the bricks and mortar world, taxes are based http://www.pwcglobal.com/extweb/industry.nsf/docid/83DB240A0E5AC66A85256AF700790

document.write(clickpath); document.write(''); Please enable JavaScript to view this page properly. Switch to e-Business Means Tax Worries The Tax Implications of E-Business Joseph Tierney, PricewaterhouseCoopers LLP There's no escaping it. Within the next five years, your business will become an e-business, with part, most, or even all of your business conducted online. You will recruit employees online. HR functions will be handled online. You will deal with your suppliers and vendors online. You may do your accounting and record keeping on a Web site, and you will surely interact with customers online. And just as it's certain that your business will be based on Internet applications, it's also certain that you'll have to contend with one large, confusing, and ever-changing concern: taxes. Tax planning has never been easy, but it is even more complicated in the world of electronic commerce. That's because an e-commerce business model is radically different from the traditional "bricks and mortar" models on which all existing tax rules are based. Today, it can be argued, the old rules don't apply anymore, and we now face the chilling prospect of every city, county, state and country adopting its own version of taxing rules. So far, we have seen commendable restraint on the part of taxing jurisdictions, but at some point, consistent and fair interpretations will have to be promulgated to convince jurisdictions to work together. For the tax planner, any other outcome is a nightmare. Without consistent rules, planners will be forced to deal with tax policies that are as vast and varied as the World Wide Web itself.

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document.write(clickpath); document.write(''); Please enable JavaScript to view this page properly. Indirect Tax Solutions around the World VAT, GST, TVA, IVA BTW, AVL, FPA, Mwst, MOMS value added taxes are now collected in over 130 countries around the world, and are here to stay. It's a pity they are NOT all the same even if they are founded on the same principles: "the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services." Businesses need expert advice on their taxes wherever they impact around the world. The PwC global VAT practice is structured to meet those needs. InnoVATion for Business largest practice in the world over 1000 dedicated professionals around the world advice in all countries with value added taxes specialist team in the US strong links with Customs Duty network leaders in e-business InnoVATive solutions Industries financial services automotive technology entertainment and media retail government education healthcare energy and mining telecommunications information technology transport and logistics charities and other not for profit All indirect taxes insurance premium tax (IPT) air passenger duty (APD) landfill tax climate change levy property taxes registration taxes environmental taxes Thought leadership European e-business tax group Our Aim To be instantly recognised as the leading VAT consultancy everywhere in the world ,and to be the leading advocate of a fair, neutral and internationally consistent VAT-regime, influence policy makers and advise clients on how to manage the transformation of their business within the confines of the current legislation.

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