Global E-Business Law & Taxation

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Overview

As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions.

The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.

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Product Details

  • ISBN-13: 9780195367218
  • Publisher: Oxford University Press, USA
  • Publication date: 4/16/2009
  • Pages: 560
  • Product dimensions: 7.10 (w) x 10.10 (h) x 1.20 (d)

Meet the Author

Editor-in-Chief Ana D. Penn is the founder and CEO of IBLS. IBLS, a global online publisher, was created to empower professionals to design successful business strategies in the online economy. As part of a multi-content strategy plan, IBLS has partnered with top-tier global law firms and created a strategic knowledge database. In addition, IBLS has fostered professional partnerships with many international businesses and government organizations and institutions, such as the Federal Trade Commission in the US, and the EU Information Society. Ms. Penn is also the founder and Director of E-Commerce University and the Creator and Executive Director of the Global E-Commerce Council (GECC). Ms. Penn holds an LL.M. in International Banking and Finance Law from Boston University School of Law; an LL.M. in Taxation from Golden Gate University School of Law; and a J.D. from Western State University College of Law. She also studied European Community law at Cambridge University, Gonville and Caius College.

Senior Editor Martha L. Arias, Director of IBLS, is an attorney practicing e-commerce/internet and immigration law in Miami, Florida. Mrs. Arias holds a JD; an LL.M.; and a LL.B. (Abogado) degree. Ms. Arias posseses in depth knowledge of e-commerce and Internet law legislation. She has participated as speaker in conferences on e-commerce law and has published more than 800 articles on e-commerce-related issues in the IBLS database. Her articles have been quoted by popular Internet outlets, including Wikipedia.org and E-commerce Times News. Ms. Arias prepares IBLS' e-books (available at www.ibls.com) and is currently an online e-commerce law professor for IBLS.

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Table of Contents

Introduction
AFRICA
Nigeria: The Challenge of E-Commerce to Tax Laws and Administration in Nigeria
South Africa: The Basis for Imposing Corporate Income Tax in South Africa's E-commerce Environment
ASIA
China: Taxation of E-commerce in China
India: India E-Commerce Taxation
Japan: E-Commerce and Taxation in Japan
Singapore: E-Commerce Taxation in Singapore
AUSTRALIA
Taxation and E-Commerce in Australia
EUROPE
France: Invoicing and e-commerce: What are the tax constraints? Is electronic invoicing the best solution?
Germany: Implications of German Tax Law on E-commerce Activities
Greece: Electronic Transactions and the Boundaries of National Tax Legislation
Hungary: Trends in Hungarian E-Commerce Taxation and Administration
Italy: Taxation of Products (Including Digital Products) and Services in the Digital Environment
Netherlands: Nexus for purposes of imposing corporate income tax
Spain: Permanent Establishment and Electronic Commerce
United Kingdom: E-commerce / Taxation cases of goods, digital products and services
Ukraine: E-commerce Taxation in Ukraine
LATIN AMERICA
Argentina: E-Commerce Taxation in Argentina
Brazil: E-Commerce Taxation in Brazil
Colombia: VAT on Online Content
MIDDLE EAST
Israel: Direct Taxation of E-commerce Transactions in Israel
Turkey: Development of E-Commerce Legislation and Taxation of Revenues From Online Content in Turkey
NORTH AMERICA
Canada: E-Commerce: Canadian Considerations of Residency, Carrying on Business in Canada, Permanent Establishment and the General Anti-Avoidance Rule
Mexico: Electronic Commerce and the Concept of Permanent Establishment
United States: Sales and Use Taxation of Telecommunications Services Including Voice Over the Internet Protocol
United States: E-Commerce Tax Administration and Compliance
United States: The Allocation and Sourcing of Service Income in E-Commerce For State Income Tax Purposes
United States: Tax Effects of Internet Telecommunications Services
United States: Sales Taxes in the Digital Environment
United States: State Income and Franchise Taxes in the Digital Environment
OFFSHORE CENTERS
Cyprus: E-commerce taxation in Cyprus
Netherlands Antilles: Possibilities for E-Commerce Activities
St. Kitts & Nevis: E-commerce Taxation in Saint Kitts & Nevis

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