Internet Law
Books
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Internet Patents Worldwide
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Internet Advertising Law
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Digital Media: Copyrights and Piracy
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Domain Name Law & Disputes
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Can You Patent This?
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E-Commerce Taxation: The U.S. Approach
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Why E-Businesses Move Offshore
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Gambling: Online and Offshore
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Online Gambling: Profits & Concerns
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Offshore E-commerce Taxation
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Internet Search - Public Domain v. Intellectual Property Rights
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Emerging Trends: Search Engine Regulations
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How Tax Authorities Audit E-Businesses
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New! The first book in Internet law series in partnership with Oxford University Press (Click here).
E-Books Series is a concentration of the most relevant information on e-commerce and Internet laws and regulations around the world.
Conveniently divided in sections consisting of articles on specific topics, supplemented with links to the sources of law and regulations, e-Books provide an excellent and quick resource of knowledge on Internet and e-commerce issues and applicable principles of law. Electronically accessed supplemental materials are provided to enhance a dynamic informative process.
E-Book Series is a part of E-Commerce University ECUniversity.com
pioneering scholastic programs that also include Internet law courses for law and business schools, Internet Law Diploma Programs, and Corporate education for businesses.
E-Books are conveniently accessible online or through a downloadable version. A pocket size version of eBooks is also available.
IBLS e-Book Series reserves all intellectual property rights. Any re-distribution of this material without appropriate license will be prohibited.
E-Books are distributed and copyrighted by E-commerce University.
For license inquiries write to e-books@ibls.com
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Buy Now
 | | | | Why E-business Move Offshore? | | | | | |
| | | Introduction | | | Chapter 1: Overview | | | Chapter 2: Offshore and Jurisdiction | | | Chapter 3: Offshore E-commerce and Business Models | | | Chapter 4: Offshore Market: Regulation and Main Players | | | Chapter 5: Offshore and the Corporate Structure | | | Supplemental Documents | | | | | | Abstract:
What is offshore e-commerce and how it works, what are the top reasons why a business moves offshore, what factors a company must consider before moving offshore, and examples of offshore e-commerce companies are just some of the topics addressed in this unique Offshore E-commerce e-book.
Choosing an offshore jurisdiction requires the analysis of key aspects like government structures, confidentiality issues, banking services, information technology, etc. This e-book assigns one section to the specific topic of jurisdiction in offshore e-commerce. Then, the reader will learn the most common business models for offshore e-commerce and the issue of the e-company headquarters.
The last two sections of this book are dedicated to the international regulation of offshore e-commerce and the main players in this regulatory endeavor; and the offshore corporate structures, including the most commonly used corporate structures and its management. | | |
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| | |  | WHY E-BUSINESSES MOVE OFFSHORE
For a variety of reasons, many of them related to the financial or regulatory aspects of their activities, e-businesses might want to relocate to offshore jurisdictions. However, there are a number of factors that e-businesses must consider before making the move.
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BACK TO TOP | | DEFINITION OF E-COMMERCE AND OFFSHORE E-COMMERCE
Electronic commerce, which is characterized by the ability to complete specific business transactions online, fast and without paper, has become part of every organization’s marketing strategy. Businesses decide to go ‘offshore’ to take advantage of the lessen requirements that offshore business involved compared to heavily regulations for “bricks and mortar” businesses.
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BACK TO TOP | | HOW DOES OFFSHORE E-COMMERCE WORK?
E-commerce provides e-businesses with the ability to take payments for a product or service through their websites. This requires that certain functionalities be set up, such as a merchant account. From a technical standpoint, offshore e-commerce is not more sophisticated than “regular” e-commerce.
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BACK TO TOP | | HISTORY OF OFFSHORE E-COMMERCE
E-commerce is still relatively new, whereas the offshore sector already existed at the beginnings of the 20th century. However, the development of offshore e-commerce highly contributed to give the offshore sector the importance that it has now.
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BACK TO TOP | | EXAMPLES OF OFFSHORE E-COMMERCE COMPANIES
As indicated in the summary entitled: “Main Players in the Offshore E-Commerce Sector,” offshore companies belong to a large variety of sectors. They might be traditional, industrial companies or high technology companies. Many of them take the decision to move offshore as part of a global tax strategy.
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BACK TO TOP | | TOP REASONS FOR MOVING AN E-BUSINESS OFFSHORE
Aside from the tax motivation, which is often the main reason why businesses move offshore, and which is detailed in the summary entitled: “A Main Reason to Move Offshore: Avoiding Tax,” there are several reasons why e-businesses might make the move. Some of these reasons are related to the secrecy of offshore banking system, and to the availability of asset protection schemes.
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BACK TO TOP | | FACTORS TO BE CONSIDERED WHEN MOVING OFFSHORE
As indicated in other summaries, there are a variety of reasons why e-businesses move offshore, some of these reasons include asset protection and tax avoidance. However, before making the move, companies must take into account a variety of factors. For an e-commerce company, the most obvious of these factors is the availability of inexpensive and reliable access to the Internet in the offshore jurisdiction.
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BACK TO TOP | | ANOTHER REASON TO GO OFFSHORE: OFFSHORE OUTSOURCING
Offshore outsourcing is a direct consequence of Internet global economy. It is the process by which some of a business’ IT (information technology)-related work is being done in a foreign jurisdiction. There are various reasons why companies chose offshore outsourcing.
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BACK TO TOP | | OFFSHORE E-COMMERCE APPLICATION #5: INTELLECTUAL PROPERTY RIGHTS
The Internet has deeply changed the way companies do business, and as also created new ways of making money for a wide variety of individual and companies. The markets have become global, the commercial prospects are almost unlimited, and with bright ideas and the right marketing strategy, it is still possible to make a fortune. It is always preferable to set up an efficient global strategy before success arrives, in order to prevent profits from being taxed at a prohibitive rate.
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| | | | CHAPTER 2: Offshore and Jurisdiction |
| | | | WHICH OFFSHORE JURISDICTION? THE CONFIDENTIALITY ISSUE
Once an e-business has taken the decision to move offshore, one of the main concerns is the choice of a jurisdiction. There are plenty of offshore jurisdictions available, from exotic paradises to South American countries, and choosing among these might be confusing. Certain factors are key in determining which jurisdiction is the most appropriate. This article focuses on the confidentiality issue when choosing an e-commerce offshore jurisdiction.
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BACK TO TOP | | WHICH OFFSHORE JURISDICTION? CHOOSING THE RIGHT GOVERNMENT
As indicated in the summary entitled “Which Offshore Jurisdiction: the Confidentiality Issue,” e-businesses need to make sure that the offshore jurisdiction chosen to set up a company is stable, both from a political and economic perspective. For a variety of reasons, it is important to choose a jurisdiction where the government is eager to attract foreign businesses.
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BACK TO TOP | | CHOOSING THE APPROPRIATE JURISDICTION DEPENDING ON WHICH CORPORATE FUNCTION WILL BE BASED OFFSHORE
As indicated in other summaries, the choice of the most appropriate offshore jurisdiction needs to be based on a variety of criteria, such as confidentiality, government stability, flexibility of the local administration, etc. E-businesses should also decide which corporate function has the most to gain from being sent offshore. The choice of jurisdiction might differ depending on this decision.
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BACK TO TOP | | WHICH OFFSHORE JURISDICTION? THE BLACKLIST ISSUE
These late few years, the so-called tax havens have been scrutinized by various international organizations, such as the OECD. The September 11 events have increased public suspicion concerning the use of offshore companies as support to terrorist activities. Hence, it is safer to pick a jurisdiction that is not blacklisted, and which abides by the recommendations of international organizations, regarding money laundering and criminal activities, while preserving its main assets (i.e.: confidentiality and tax regime.)
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BACK TO TOP | | WHICH OFFSHORE JURISDICTION? THE EXAMPLE OF BERMUDA
Bermuda is quite a popular offshore jurisdiction for e-businesses, which does not mean that it should be the preferred choice in any case scenario. However, the description of this jurisdiction gives a useful example of what factors need to be checked before moving offshore.
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| | | | CHAPTER 3: Offshore E-commerce and Business Models |
| | | | OFFSHORE E-COMMERCE APPLICATION #1: B2B DIGITAL PRODUCTS
Each e-business has unique characteristics, such as business sector, corporate structure, country of origin, capital structure, etc. For this reason, it is difficult to illustrate in any general way the difficulties encountered when the business owner decides to move offshore. However, e-businesses that commercialize digital products, such as music, e-books, software, etc., have common characteristics and might develop similar offshore strategies.
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BACK TO TOP | | OFFSHORE E-COMMERCE APPLICATION #2: B2C INDIAN ARTIFACTS
The Internet has deeply changed the way companies that sell products to consumers do business. On the one side, the markets have become global, and the commercial prospects are almost unlimited. On the other side, the competition is fierce, and cutting costs is a condition of survival. In this respect, going offshore might be a way to cut certain costs and to save on taxes.
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BACK TO TOP | | OFFSHORE E-COMMERCE APPLICATION #3: OFFSHORE HEADQUARTERS
Offshore e-commerce offers interesting options for large companies, which headquarters provide high margin support services to the other company’s function. These supports services can be carried out from an offshore jurisdiction, where they will be taxed at a very low rate, or not taxed at all. Several tax havens are competing between themselves and with high-tax jurisdictions as well in order to attract corporate headquarters.
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BACK TO TOP | | OFFSHORE E-COMMERCE APPLICATION#4: B2B SERVICES
E-businesses are very diverse, with specific business sectors, customers, etc. The practical case below is neither intended as legal advice nor at a generalization on the difficulties encountered by e-businesses move offshore. It merely illustrates some of the practical issues that e-businesses’ owners face when they decide to optimize their tax strategy by going offshore.
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| | | | CHAPTER 4: Offshore Market: Regulation and Main Players |
| | | | THE OECD AND THE REGULATION OF OFFSHORE E-COMMERCE
The Organization for Economic Co-operation and Development (OECD) is striving to establish a favorable environment for the development of e-commerce. In this perspective, offshore e-commerce is sometimes perceived as a threat, mainly because offshore jurisdictions offer plenty of opportunities for tax evasion.
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BACK TO TOP | | MAIN PLAYERS IN THE OFFSHORE E-COMMERCE SECTOR
Offshore e-commerce cannot thrive without the presence of certain key actors. A dedicated government, light regulations and a liberalized telecommunications sector, among other factors, are necessary to attract e-businesses. Apart from the local players, several international organizations have a clear impact on the development of offshore e-commerce.
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BACK TO TOP | | REGULATION OF OFFSHORE E-COMMERCE: PRESENTATION OF THE MAIN PLAYERS
Offshore e-commerce, which includes all commercial transactions that take place on the Internet, and which are conducted from outside of the parties’ jurisdictions, is subject to many regulations and legislations. It is not always easy to have a clear picture of the regulatory environment affecting offshore e-commerce, but at least it is possible to identify the leading regulators.
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BACK TO TOP | | MAIN REGULATIONS CONTRIBUTING TO THE DEVELOPMENT OF OFFSHORE E-COMMERCE
Not all regulations and legislations affecting offshore e-commerce are aimed at hindering its development. Examples of such regulations can be found in the summary entitled “Regulations of Offshore E-Commerce: Presentation of the Main Players.” Other legislations implemented by offshore jurisdictions under the supervision of international organizations, such as the United Nations, are aimed at fostering the development of offshore e-commerce.
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BACK TO TOP | | REGULATION OF OFFSHORE E-COMMERCE: UPDATE OF ANTI-OFFSHORE INITIATIVES
As indicated in the summary entitled “International Offshore Financial Centers Taxation Regime,” various international organizations, including the OECD and the G7, have launched a concerted attack on International Offshore Financial Centers (“IOFCs.”) These anti-offshore initiatives, which were launched a few years ago, have had a significant influence on the legislations and practices of IOFCs. Keeping track of these changes is indispensable.
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| | | | CHAPTER 5: Offshore and the Corporate Structure |
| | | | WHY IS THE CHOICE OF AN OFFSHORE CORPORATE STRUCTURE IMPORTANT?
As indicated in the summary entitled “Factors to be considered when moving offshore,” There are a number of elements that e-commerce businesses must take into account before making the decision to go offshore. Once this decision is made, the company will have to determine what offshore corporate structure is most appropriate.
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BACK TO TOP | | WHAT ARE THE MOST COMMON OFFSHORE CORPORATE STRUCTURES?
Choosing the appropriate offshore corporate structure is a key decision. The possible choices have been more or less harmonized since International Offshore Financial Centers (“IOFCs”) keep abreast of the latest corporate law developments and implement whichever corporate form will attract international investors.
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BACK TO TOP | | HOW TO CHOOSE AN OFFSHORE CORPORATE STRUCTURE?
Once the decision to move – or to set up – an e-business offshore, a corporate structure needs to be chosen. Choosing among the different types of corporate vehicles available, a few of which are outlined in the summary entitled: “What are the Most Common Offshore Corporate Structures?” requires careful planning.
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BACK TO TOP | | MANAGEMENT AND CONTROL OF AN OFFSHORE CORPORATE STRUCTURE
Once a particular offshore corporate structure has been identified, the management and control of this structure must be carefully thought over. The tax treatment of the offshore corporation might depend on the option chosen. Notably, the avoidance of taxes might require that the offshore structure be managed and controlled from the offshore jurisdiction.
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BACK TO TOP | | PRACTICAL APPROACH TO THE CREATION OF AN OFFSHORE CORPORATE STRUCTURE
Once an e-business has made a choice regarding the most convenient offshore jurisdiction and appropriate corporate structure, the set up process is quite simple. Although the costs of creation of an offshore corporate structure might not be too high, e-business owners might also want to budget the costs of consulting with an international tax attorney specialized in e-commerce.
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| | | | E-commerce and Its Implications for Competition Policy
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BACK TO TOP | | Taxation: Attribution of profits to permanent establishments of insurance companies and current status of the project
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BACK TO TOP | | EU Direct Taxation: Introduction
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BACK TO TOP | | E-commerce Growth in Thailand
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BACK TO TOP | | Korea: Electronic Commerce
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BACK TO TOP | | E-commerce across Australia
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BACK TO TOP | | E-commerce in Latin America
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BACK TO TOP | | Panama President Signs New E-commerce Bill into Law
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BACK TO TOP | | Costa Rica Domestic E-commerce
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BACK TO TOP | | New handbook on B2B e-markets and online directories
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BACK TO TOP | | Indian Tax System
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BACK TO TOP | | Baker and McKenzie Report on E-commerce in Russia
In its last European Country Report, Backer and McKenzie presented a summary of Russian e-commerce and related topics. The report states that the Russian Scientific Research Institute for the Development of Public Networks (RosNIIROS) is the official entity in charge of registering domain names under the .ru zone in Russia.
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BACK TO TOP | | The European Commission rushes to extend E-Commerce VAT Directive
The European Commission is working to extend the application of the E-Commerce VAT Directive until December 31st, 2008. The expiration of the Directive – scheduled for review by June 30th, 2006 – would force European Union suppliers to pay taxes for services offered to clients outside of the EU and face competition within the EU from suppliers from third countries, according to Commissioners working on the issue.
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BACK TO TOP | | Hong Kong Online International Arbitration Center for E-commerce, domain names and other Internet related transactions
Hong Kong International Arbitration Center (HKIAC) aims to be the leader among online dispute resolution forums for e-commerce and domain name controversies. HKIAC provides online dispute resolution services for the following cases: domain names disputes; registrar transfer disputes; internet keyword disputes; and e-commerce disputes.
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BACK TO TOP | | Offshore financial centres are sharing more information
according to the OECD Global Forum on Taxation (GTF). OECD countries are devoting efforts to get international co-operation to reduce tax evasion and increase transparency in taxation matters around the world. One of the OECD’s goals is to increase information sharing among countries, especially those so-called offshore financial centres.
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BACK TO TOP | | Alibaba, the largest China E-commerce Company Hires American Company for its Online Communications Project
Alibaba, the largest China’s e-commerce company, hired Lyrics Technologies, an American online marketing company, to handle Alibaba’s communications with its clients. Alibaba is reported to have around two million registered users from over 200 different countries and over half million site visits per day. Most of these visitors are entrepreneurs looking for information on China’s manufacturers or trade partners.
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BACK TO TOP | | Slow-loading Websites May Cause Loss of Revenue for E-commerce Businesses
Marketing and internet search engine companies have recently reported that slow-loading websites may cause loss of revenue and clients for e-commerce businesses. Visitors may divert to other web pages when they have to wait too long for a webpage to appear on their screens. Similarly, search engines cannot load a page properly when the page is too slow. In both scenarios e-business are loosing marketing opportunities. Forrester Research and Gartner Group, reported that “ecommerce sites are losing $1.1 to $1.3 billion in revenue each year due to customer click-away caused by slow loading websites.”
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BACK TO TOP | | Outsourcing Offshore May Pose Problems for Protecting Data
Recent surveys suggest that data privacy is a growing hot button issue worldwide. With businesses increasingly outsourcing key operations — often to overseas vendors — a new layer of complexity has emerged for companies that must ensure the security and privacy of this critical data. Companies with inadequate vendor contractual provisions for protecting the customer information that they share with offshore vendors may find themselves paying a high price later.
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BACK TO TOP | | E-Business: Let's Go International but Safe and Sound
E-businesses, especially those 'mom- n"pop' stores that may now enjoy the benefits of international sales, have meaningful and free of charge information available to structure their e-commerce sales in a safety and sound manner. The Organization of Economic Cooperation and Development (OECD) released the "OECD Guidelines on Consumer Protection in the Context of Electronic Commerce” ("The Guidelines”) as an instrument to protect international consumers and to help business structure their online offers. These Guidelines may be found at the OECD"s official site.
The Guidelines have been adopted by most of the OECD members and offer a free-of-charge way to know if e-businesses are protecting consumers’ rights. Some of the OECD members implementing these guidelines are Australia, Austria, Belgium, Canada, Germany, Italy, Japan, Mexico, New Zealand, Spain, United Kingdom and United States, among others.
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BACK TO TOP | | Data Protection Law in Philippines’ Business Process Outsourcing Industry
Offshore Business Process Outsourcing (“BPO”) is a growing industry in Eastern Europe and Asia countries. Typical BPO include customer and support call centers, payroll, and medical transcripts centers. Philippines ranked second, to India, in business process outsourcing for the year 2005, by producing $1 billion revenue through BPO contracts (compared to $800 million in 2004). Philippines BPO is particularly interesting for United States (“US”) business due to its strong English-speaking ability, capable workforce availability, IT infrastructure, and cultural skills to interact with US citizens and other Western cultures (including Spanish-speakers). Yet, is Philippines ready for data protection in the offshore outsourcing industry?
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BACK TO TOP | | Argentinian Progress in Telecommunications and E-commerce
The partial deregulation and privatization of telecommunications began in Argentina in the early 1990s. While Argentina has privatized some portions of its telecommunications sector, it has yet to make this sector fully competitive. Currently, Argentina provides Internet access over cable lines, and increased its business-grade Internet connections by 9.4 per cent in 2006.
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BACK TO TOP | | E-commerce and the Telecommunication Sector in Brazil
According to the U.S. Department of Commerce, Brazil boasts the most advanced Internet and e-commerce industry in Latin America and the fifth largest telecom infrastructure worldwide.
This is due to privatization of Brazilian telecom services and associated advancements. between 1998 when the Brazilian telecom system was privatized, and the year 2000, telecom investments advanced an average of 1.36% GNP per year, a rate well above both Brazilian and Latin American historical levels. Thus, in record time the privatization of the Brazilian telecom system succeeded in revolutionizing the national communications industry, which in turn promoted national development of e-commerce.
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