Income Taxation in the European Union on E-Commerce

In the European Union (EU), taxes on income are differentiated depending upon whether the income is derived from the selling tangible or intangible goods, or the rendering of services. Some experts sustain that this differentiation is biased and unfair.

The following questions have been addressed in this article:

What are the objectives of Council Directive 2003/48/EC on taxation of savings income in the forms of interest payments?
Are telecommunication companies required to pay income taxes for online services?
How can the income tax and the transfer pricing issues be determined in the European Union?


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