Electronic Commerce Taxation Policies In The Eu And In The Us

The borderless nature of e-commerce makes it more difficult to define where income is earned, a product is purchased, or value is added. As a result, it is difficult to determine at what point profits are being made and what country is allowed to tax them. The taxation policies implemented in the EU and in the US have a direct impact on e-businesses and thus their evolution should be carefully taken into account.

The following questions have been addressed in this article:

What are the tax implications of electronic commerce?
How are these issues approached from a global perspective?
Does the US policy follows the above-mentioned principles?
What is the tax policy like in the EU?
What consequences for e-businesses?


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