All Private Sourcing
Events are complimentary for selected buyers and only Global Sources suppliers are eligible to participate.
In an attempt to overcome the perceived obstacle of destination-based sourcing
for intrastate sales, Utah (on behalf of Texas) submitted a proposal to the SST Governing Board to amend the SSUTA to give member states the option of sourcing
local sales taxes under their own state laws.
The Marine Corps exploration of OMB-style strategic sourcing
began in Spring 2004, following attendance by Dave Clifton (director, Marine Corps Business Enterprise Office (HQMC/LR)) at a RAND Corporation briefing on the topic.
Challenges to improvements also include internal resistance to standardizing and centralizing sourcing
procedures, poor visibility into spending data, and difficulties in securing sufficient budget and resources to acquire and deploy sourcing
Most companies don't broadcast their experiences with China sourcing
, but it is possible to find case studies and talk with other companies that have successfully implemented it.
These are common to both SPOCI and ICI sourcing
because they also generally apply to ICI sourcing
Global Sources said these eight Private Sourcing
Events held in March are part of the 50 events that have been scheduled for the first half of 2010, with the aim to help buyers and suppliers conduct trade more efficiently and profitably.
Electronic commerce presents the most profound challenge to traditional international tax concepts in the area of sourcing
. Residence, as a criteria of tax jurisdiction, has been relatively simple to determine, especially for countries such as the United States that use straightforward criteria such as place of incorporation or the country under whose laws the entity is established.(15) By contrast, sourcing
implicates a more factual concept -- the place where the relevant economic activity occurs.
Proposed regulations section 1.8652(a) provides sourcing
rules for losses from affiliate stock sales that generally mirror the gains rules.
(1) See Williamson, Naveed and Nakamoto, "Sourcing
Income from Internet Transactions," 34 The Tax Adviser 206 (April 2003).
Enacted as part of the Tax Reform Act of 1986, section 865 of the Code provides a general sourcing
rule for sales of personal property.
* The borderless nature of e-commerce presents a substantial challenge to the sourcing
rule regime based on physical geographic links to a jurisdiction, so as to fit income into an existing category.
On May 24, 1996, Tax Executives Institute submitted the following comment to the Internal Revenue Service on proposed regulations under section 863(b) of the Internal Revenue Code concerning the sourcing
of income from export sales of inventory and natural resources.
On behalf of Tax Executives Institute, I am pleased to submit the following comments on the regulations to be issued under section 865(j) of the Internal Revenue Code, relating to the sourcing
of losses from the disposition of stock.
Thus, taxpayers and the IRS have been forced to use sourcing
rules that apply to analogous types of income to determine the proper treatment of such fees, as exemplified in Field Service Advice (FSA) 200147033.