Revista de Economía y Negocios

Feasibility Research on Tax Collection of Amazon Overseas Sellers and Non-resident Enterprises in the United States

Abstract

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 paper mainly introduces the operation of Amazon overseas sellers on the Amazon platform in the United States, further analyzes the necessity of taxation for non-resident enterprises of Amazon overseas sellers in the United States, and then analyzes the tax collection of nonresident enterprises of Amazon overseas sellers in the United States. Finally, it studies the impact of taxation on American native buyers, as well as tax subsidies for native buyers and solutions to achieve a balanced situation.