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BOOK DESCRIPTION
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 & 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 & 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.
FEATURES
This essential guide addresses the latest developments on how key jurisdictions tax e-commerce transactions
The contributors, local tax practitioners with in-depth knowledge of their jurisdiction's regulations, offer useful
insight on what the future may hold for e-business taxation around the world
Country-by-country organization includes case studies and expert commentary to ensure attorneys, academics, business
executives and public officials have a comprehensive resource on global e-commerce taxation
SAMPLE CONTENT
Among the numerous topics related to e-commerce, taxation is the one that still has not
established homogeneity among different countries’ legislation and still represents a
critical issue to be addressed from both a business and legal perspective. This book
intends to provide an overview of the e-commerce and e-commerce taxation laws and
principles applied by diverse countries.
With the advent of e-commerce, countries on every continent were prompt to adopt,
some faster than others, the same or similar version of the UNCITRAL E-Commerce
Model Code. At the same time, electronic and digital signatures and electronic contracts
obtained international and domestic legislative recognition. Hence, the electronic contractual
era began, and with it, numerous and novel business models. For instance, along
with the sale of traditional physical goods from remote distances, e-commerce allows
transacting in digital goods and services. Yet, even though the legality of e-contracts is
no longer an issue under the laws of most countries, taxation of specifi c e-commerce
models is still a developing subject. In this book, the reader will learn how countries
have dealt with various e-commerce taxation questions.
In addition to the fundamental e-commerce taxation principles applied in developed
and developing countries around the world, this book offers examples of the latest
approaches to taxation of digital products and voice-over Internet protocol services
(VoIP). These two topics are the most sophisticated and highly controversial in the
e-commerce/tax environment.
Regarding e-commerce taxation in developed countries, readers may expect to see
two major approaches: the European Union (EU) approach and the United States (U.S.)
approach. Both the European Union and United States have incorporated some of the
Organization for Economic Cooperation and Development (OECD) suggested principles
on e-commerce taxation. Likewise, some of the newer EU member states apply a
mixture of OECD principles and domestic tax interpretations to e-transactions. In the
developing countries, taxation of e-commerce transactions is usually accomplished
through traditional taxation principles that have found new interpretations in the digital
environment. Intriguingly, some of these interpretations differ from the OECD’s suggested
principles. Finally, this book will discuss some of the EU E-Commerce Tax
Directives to be implemented in the member states, and their corollary, the approach of
individual U.S. states to taxing e-commerce transactions.
The e-commerce tax topics covered in this book were researched and prepared by
expert attorneys from countries such as Canada, Colombia, Germany, Israel, Italy,
Mexico, Netherlands, Nigeria, South Africa, Spain, Turkey, Ukraine, the United
Kingdom, and the United States, among others.
This book is presented by Internet Business Law Services (IBLS, www.ibls.com) in
partnership with Oxford University Press. IBLS and its global legal network of experts
bring you a representative masterpiece of global e-commerce and tax legislation.
ANA PENN
CEO, INTERNET BUSINESS LAW SERVICES
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