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120 articles found for E-Commerce Taxation

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From the News Portal
Title/Abstract
E-commerce and Its Implications for Competition Policy
By the UK Office of Fair Trading
...
Cayman Islands: Cable & Wireless Rapidly Expanding Roaming Partnerships
Cable & Wireless, Cayman Islands
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Internet Buying, If Things Go Wrong
Consumer Direct.Gov, United Kingdom
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Legal Aspects of Electronic Commerce (“Directive on Electronic Commerce”)
From the European Union Portal
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VAT: special arrangements applicable to services supplied electronically
From the European Union Portal
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Report on Electronic Money
European Central Bank- ECB
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Report of the Working Group on Electronic Commerce on the Work of its Forty-fourth Session (Vienna 11-22 October 2004)
United Nations Commission on International Trade Law
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Taxation: Attribution of profits to permanent establishments of insurance companies and current status of the project
OECD
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Are the Current Treaty Rules for Taxing Business Profits Appropriate for E-commerce?
OECD
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Bermuda: E-commerce Dreaming
Posted by the Limey
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E-payments without frontiers
Paper by the European Central Bank
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The European Commission introduced package of tax transparency measures to tackle corporate tax avoidance and harmful tax competition in the EU

Corporate tax avoidance is thought to deprive EU Member States’ public budgets of billions of euros a year. ...
Complexity of E-Commerce Taxation (Part One)
TiJuana Brown Halsey, JD MBA CEC PME
The Internet has created a world without borders. Given that consumers can purchase goods and services from anywhere in the world, policing sales taxes ...
Complexity of E-Commerce Taxation (Part 2)
TiJuana Brown Halsey, JD MBA CEC PME
An excise tax is a tax on an activity, event, exercise of property rights, or on a privilege granted to a consumer. The federal ...
E-commerce Taxation (Part 3) Multi-jurisdiction Transactions
TiJuana Brown Halsey, JD MBA CEC PME
With a seamless flow of transactions that span the globe, e-commerce has become a phenomenon that contributes significantly to economic growth. But with the ...
E-commerce Taxation (Part 4)
TiJuana Brown Halsey, JD MBA CEC PME
Although the economic burden of the sales tax falls upon the consumer, it is the seller who bears the statutory burden of collecting the ...
E-Commerce Tax ( Part 5)
TiJuana Brown Halsey, JD MBA CEC PME
The reality is there are many governing bodies at the table to ascertain what is in the best taxable interest of all parties involved ...
E-Commerce taxation ( part 6)
TiJuana Brown Halsey, JD MBA CEC PME
The ITFA established the Advisory Commission on Electronic Commerce (ACEC) to study the issues relevant to the taxation of e-commerce ...
The European Commission’s Measures to Avoid Double Taxation in the Single Market
Martha L. Arias, Attorney at Law; IBLS Editor
European businesses have made their leaders aware of the negative consequences of double taxation in the internal market. For this reason, the European Commission ...
EU Direct Taxation: Introduction
Taken from the European Union Official Portal
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VAT on Electronic Commerce
Taken from the European Union Official Portal
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Uncitral Model Law on International Credit Transfers
Uncitral
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Common Taxation of Parent Companies and their Subsidiaries
Taken from the European Union Official Portal
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Cheap Ways to Drive Site Traffic
By Corey Rudl, taken from Entrepreneur.com
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VAT rates applied in the members states of the European Community
European Commission- Directorate General
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Japan Prime Minister Receives a Report of the Tax Commission
Japan Prime Minister Official Site
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EU: On the Internal Market in the new Member States: situation, opportunities and lessons to be learnt
European Parliament
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ICT, E-business, and SMEs
OECD
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Guide to Consequences of Trading over the Internet
Inland Revenue Service, New Zealand
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E-commerce across Australia
Michael Priestley, Marilyn Stretton
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Tax Treatment of Computer Software in New Zealand
IBLS Editorial Staff
New Zealand adopted two approaches for taxing the income from e-commerce transactions: residence based and source based. New Zealand residents are liable for taxation ...
OECD to work on clarifying VAT/GST application in cross-border trade
OECD
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'e-business: the best way forward': final report of a result-oriented conference
European Union
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Changes to the Withholding Tax Rules
Inland Revenue Service, New Zealand
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Minister of Industry Signs Framework of Common Principles for Electronic Commerce with Mexico and the United States
Taken from www.ic.gc.ca
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New handbook on B2B e-markets and online directories
European Union
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Towards a true internal market for electronic communications
Viviane Reding, Member of the European Commission responsible for Information Society and Media
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The Services Directive - latest position in Parliament
European Parliament
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Canada: Line 256 – Income exempt under a tax treaty
Canada Revenue Agency
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Pre-commercial public procurement should become a bridge from research to innovation, says Commission ICT expert group
European Commission
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OECD Aims to Improve International Tax Disputes Mechanisms
Organization for Economic Co-operation and Development- OECD
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DCO Check-Up: E-Commerce Still a Tricky Business
Danish Consumer Ombudsman
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Indian Tax System
Income Tax Department Delhi
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The European Commission rushes to extend E-Commerce VAT Directive
Editor, Maricelle Ruiz, IBLS Director -- Europe
The European Commission is working to extend the application of the E-Commerce VAT Directive until December 31st, 2008. The expiration of the Directive – ...
Offshore financial centres are sharing more information
Martha L. Arias, LL.B., J.D., LL.M.
according to the OECD Global Forum on Taxation (GTF). OECD countries are devoting efforts to get international co-operation to reduce tax evasion and ...
Kenya, Uganda and Tanzania adopt cyber laws
Editor, Maricelle Ruiz, IBLS Director -- Africa
Kenya, Uganda and Tanzania are in the process of adopting harmonized cyber laws to enable the establishment of e-government and e-commerce programs, according to ...
Taxation Of Corporations In Japan
IBLS Editorial Department
Asian economies are growing at exponential rate. Even though most of their expansion is caused by intensive international trade and banking services, e-commerce ...
China's New Corporate Income Tax Laws and their Effects on Foreign Investment
IBLS Editorial Department
China's State Council approved the Detailed Implementation Regulation (DIR) on December 2007. DIR's main goal was to implement China's new Corporate Income Tax ...
AUSTRAC releases new Anti-Money Laundering and Counter-Terrorism Financing rules
IBLS Contributor: Alan Peckham & Angela Quintarelli, Freehills Law Firm, Australia, www.freehills.com
The Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (AML/CTF Act), parts of which became effective from 13 December 2006, aims to fulfil Australia's international ...
The European Recently-Approved One-Stop-Shop Scheme for VAT Compliance
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
On November 1, 2008, the European Parliament approved a "one-stop-shop" scheme for value added tax (VAT) compliance within the European Union (EU). This ...
E-commerce Vendors may be Required to Collect Taxes under NY Tax Law
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
In the United States, e-commerce vendors have been exempted from collection of taxes by the Internet moratorium act. Yet, some states are already ...
Internet Advertisers Versus The Tax Collector
By Eric French, Partner- Atlanta; and Mike Xu, Associate- Chicago, www.schiffhardin.com
It's not that the Internet is all we think about, but a tax law adopted by New York this spring — and now being ...
Be the First to Read “Global E-Business Law and Taxation”
IBLS CEO Office
IBLS and its global legal network of experts bring you a representative masterpiece of global e-commerce and tax legislation! IBLS presents to you the ...
Attention eBay Users: Online Sellers Facing New IRS Rules
Kelly O'Connell
Countless Americans selling as individual entrepreneurs on sites like eBay must now be aware that the Internal Revenue Service has modified their rules to ...
EU VAT Rules for Electronically Delivered Services
IBLS Editorial Department
Council Directive 2002/38/EC of May 7, 2002, is the Community law directly addressing and clarifying the VAT basis for assessment to electronically supplied services. ...
Federal Tax-Exempt E-commerce Sites or Cyberspace Tax Puzzles?
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
The United States (US) Internal Revenue Code (IRC) exempts from federal income taxation certain organizations operated exclusively for charitable and other exempt purposes. An ...
The Principle of Neutrality in Offshore E-Commerce Taxation
IBLS Contributor: Professor William Byrnes, www.llmprogram.org
Very often a transnational phenomenon, ignoring boundaries and frontiers, e-commerce presents challenges to any single State's laws . In the field of taxation the ...
Data Processing Services under the Australia-India Double Taxation Treaty
Martha L. Arias, IBLS Director
Double taxation avoidance agreements are significant for e-commerce transactions and, particularly, for transactions involving foreign outsourcing of data processing services. Application of ...
US House Blocks Internet Taxes for 4 More Years, as Private Studies Prove Web Commerce Driving US Economy
Kelly O'Connell, IBLS Editor
In an encouraging development for online merchants and purveyors, and the American economy as a whole, the House approved a four-year ban on an ...
Sales Tax/Vat and Offshore E-commerce
IBLS Editorial Department
The borderless nature of e-commerce makes it difficult to define where income is earned, when a product is purchased, or value is added. As ...
Are Online Businesses Subject to Corporate Income Tax in the United States?
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Yes, online businesses may be subject to corporate taxes in the U.S. state where they have 'substantial nexus.' Although this answer seems simple, its ...
Do Non-European Merchants Have to Collect Value Added Taxes?
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Taxation of online sales is one of the most complex and controversial issues regarding e-commerce because they entail intricate domestic or foreign tax rules. ...
Can Municipalities Require Electronic Intermediaries to Collect and Remit Amusement Taxes on Resold Tickets?
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
Reseller agents are now operating online and this new business model have posted the question of whether municipalities could require these electronic intermediaries to ...
Transfer Pricing Laws in Romania
Martha L. Arias, Immigration & Internet Law Attorney; IBLS Editor
Transfer pricing is the price that one part of a company charges for products and services rendered to another part of the same company, ...
Taxation of Internet Service Providers in Seattle
Martha L. Arias, Immigration and Internet Law Attorney, Miami; IBLS Director
This article updates IBLS article titled: Internet Tax in Washington: Cmty. Telecable of Seattle, Inc. v. Dep't of Exec. Admin. Comcast provided high-speed ...
Illinois Assesses Sales Tax on Shipping Charges for Internet Purchases
Martha L. Arias, Immigration & Internet Law Attorney; IBLS Editor
States legislators are very diligent and creative when it comes to tax certain services. Indeed, review your cellular or home phone bill and ...
 
From the Digital Library
Title/Abstract
America Online, Inc. V. Ruth E. Johnson, No. M2001-00927-coa-r3-cv (tenn. Ct. App. 2002)
IBLS Editorial Board - Staff Attorney
This case deals with the rule of nexus in relation to e-commerce taxation. Nexus in relation to state taxes means the degree of presence ...
Road Map for E-Commerce Taxation by the International Chamber of Commerce (ICC)
IBLS Editorial Board - Staff Attorney
The International Chamber of Commerce (ICC) is a world business organization that promotes and enforces fair trade and international economic development. It has enacted ...
International Chamber Of Commerce's (ICC)Views on Direct and Indirect Taxes on E-Commerce Transactions
IBLS Editorial Board - Staff Attorney
The Commission of Taxation is one of the major departments of the International Chamber of Commerce (ICC). The Commission analyzes developments in international fiscal ...
Role of the International Chamber of Commerce in E-Commerce Taxation: Setting Standards Through Self Regulations
IBLS Editorial Board - Staff Attorney
The International Chamber of Commerce (ICC) is an international business organization that promotes the open international trade and investment and the proliferation of market ...
International Chamber of Commerce (ICC) Views on Extraterritorial Jurisdiction in Relation to E-commerce Taxation
IBLS Editorial Board - Staff Attorney
Due to the intangible nature of the Internet, e-commerce transactions are considered to be without boundaries. With the rapid spread of e-commerce and increased ...
United States E-Commerce Taxation System Augments Unfair Competition Is an Origin-Based Tax System a Solution?
IBLS Editorial Board - Staff Attorney
E-commerce has created various challenges to the present United States (U.S.) tax system. Hence, after many years of e-commerce evolution and lots of discussions ...
E-Commerce Taxation in South Dakota
IBLS Editorial Board - Staff Attorney
Almost all states in United States have applied their pre-existing tax systems to e-commerce transactions. In South Dakota, all sales made by companies that ...
E-Commerce Taxation in Alabama
IBLS Editorial Board - Staff Attorney
Alabama's sales and use taxes apply to e-commerce and the traditional goods trade equally. The Alabama Department of Revenue (ADOR) prescribes the rules for ...
E-Commerce Taxation in Peru: How the Present Tax System is Made Applicable to Sales of Goods and Services over the Internet?
IBLS Editorial Board - Staff Attorney
E-commerce has developed rapidly in last decade as more people are using the Internet for buying and selling the goods online. Most Latin America ...
Role Of The National Tax Agency (nta) In The Administration Of E-commerce Taxation In Japan
IBLS Editorial Board - Staff Attorney
The Constitution of Japan strictly specifies that tax payment is an obligation of the people of Japan. The Constitution authorizes the National Tax Agency ...
Overview of E-Commerce Taxation in California
IBLS Editorial Board - Staff Attorney
The rapid expansion of e-commerce has led to amplified significance and dispute on if and how e-commerce should be taxed. As more people rely ...
Emerging E-commerce Taxation In Russia
IBLS Editorial Board - Staff Attorney
The transformation of the USSR into Russia has had a great effect on its fiscal and public finance policies. Apart from accepting liberal economic ...
E-Commerce Taxation in Thailand: Are Cybertrade Transactions Tax-Free?
IBLS Editorial Board - Staff Attorney
In the era of information technology, e-commerce is growing fast throughout the world. Developing countries, like Thailand, have enacted various e-commerce legislations to regulate ...
E-commerce Taxation In Kazakhstan – Still A New Concept
IBLS Editorial Board - Staff Attorney
In Kazakhstan, e-commerce is developing at a fast rate although the market for online goods and services is developing at a very slow pace. ...
E-commerce Taxation In Lebanon
IBLS Editorial Board - Staff Attorney
Buying and selling on the Internet in Lebanon is increasing at an exponential rate, thereby making way for unprecedented opportunities in the state. Individuals, ...
E-commerce Taxation In Maryland
IBLS Editorial Board - Staff Attorney
In a landmark decision, Maryland State court established the need for taxation of E-commerce. In that case, the court held that the power of ...
Overview Of E-commerce Taxation In Louisiana
IBLS Editorial Board - Staff Attorney
The Louisiana judiciary has been active in defining the means for taxing e-commerce transactions. While Louisiana taxes e-commerce transactions involving the sales of ...
E-commerce Taxation In Gibraltar
IBLS Editorial Board - Staff Attorney
The Government of Gibraltar is committed to develop Gibraltar as an e-friendly jurisdiction. There is legislation in place liberalizing telecommunications and implementing European Union ...
E-commerce Taxation In Belize: How Belize Is Taxing Goods And Services Sold Over The Internet?
IBLS Editorial Board - Staff Attorney
In last decade, e-commerce has developed rapidly in South American countries, creating a profitable global market for these countries. Most countries in South America ...
E-commerce Taxation In Nebraska: Are Internet Sales Taxable In Nebraska?
IBLS Editorial Board - Staff Attorney
E-commerce has drastically changed traditional way of doing business and E-commerce transactions are becoming ever more popular among sellers and buyers due to increasing ...
E-commerce Taxation In Hawaii
IBLS Editorial Board - Staff Attorney
In Hawaii, charging and collecting a tax on goods ordered and purchased online from outside the state has been a thorny issue almost since ...
E-commerce Taxation In Florida
IBLS Editorial Board - Staff Attorney
In Florida the same taxes and rules that apply to a traditional “Main Street” merchant will apply to merchants who carry out business over ...
E-commerce Taxation In Kentucky
IBLS Editorial Board - Staff Attorney
Kentucky is striving hard to simplify its tax laws, eliminate hindrances for sellers, create standardized definitions and streamline its sales tax. Kentucky service providers ...
E-commerce Taxation Overview In Missouri
IBLS Editorial Board - Staff Attorney
A tax equivalent to four percent on the basic rate paid or charged on all sales of local and long distance telecommunications service is ...
New Mexico’s E-commerce Taxation Perspective
IBLS Editorial Board - Staff Attorney
Unlike other sister states, New Mexico uses a taxation system that is not specifically tied to sales and usage as opposed to allocated roles ...
E-commerce Taxation In Wisconsin
IBLS Editorial Board - Staff Attorney
The advent of e-commerce has drastically changed the traditional way of business. Although there are currently no rules and regulations in place that specifically ...
E-Commerce Taxation in Iowa
IBLS Editorial Board - Staff Attorney
Electronic commerce (E-commerce) is dramatically impacting all aspects of business with taxation of E-commerce becoming a global phenomenon. Iowa has promoted the growth of ...
States Concerns About Ecommerce Taxation
IBLS Editorial Board - Staff Attorney
The exponential growth of electronic commerce poses a daunting challenge to taxing authorities’ traditional approaches to both direct and indirect taxation in the United ...
E-commerce Taxation In Pennsylvania
IBLS Editorial Board - Staff Attorney
Commodities purchased over the Internet and used or consumed in Pennsylvania are taxable at the full amount of the sale, including shipping and handling ...
E-commerce Taxation In Georgia
IBLS Editorial Board - Staff Attorney
Georgia was the last of the 13 original colonies to tax its citizens, but today its state tax structure is among the broadest in ...
E-commerce Taxation In South Korea
IBLS Editorial Board - Staff Attorney
E-commerce has had a major impact on the economy of South Korea. Increasingly, business in South Korea is being conducted through the Internet. Hence ...
North Carolina E-Commerce Taxation
IBLS Editorial Board - Staff Attorney
Assessment of tax on e-commerce transactions in North Carolina is based on whether a seller has a physical presence within a state. Like ...
E-commerce Taxation In Mississippi
IBLS Editorial Board - Staff Attorney
Mississippi was the first state to enforce a general state sales tax in the year 1932. Sales tax remains a vital portion of ...
E-Commerce Taxation in Hong Kong
IBLS Editorial Board - Staff Attorney
In July 2001, the Hong Kong Inland Revenue Department (“IRD”) issued Practice Note 39 dealing with the taxation of electronic commerce transactions. The new ...
E-Commerce Taxation in the United Arab Emirates
IBLS Editorial Board - Staff Attorney
The UAE has not implemented any federal income tax legislation for general business. The retail sector is the biggest e-commerce user in the ...
E-commerce Taxation in Indonesia
IBLS Editorial Board - Staff Attorney
Electronic commerce has the potential to improve efficiency and productivity in many areas and, therefore, has received significant attention in developing countries such as ...
E-Commerce Taxation in Idaho
IBLS Editorial Board - Staff Attorney
Unlike several of its sister states, sales of goods over the Internet in Idaho are considered the same as the sale of goods through ...
E-commerce Taxation In Kansas
IBLS Editorial Board - Staff Attorney
Kansas legislators and retailers fear a decrease in revenues from traditional retail sales because of the current tax-free status of on-line purchases. Although the ...
E-Commerce Taxation in Vietnam
IBLS Editorial Board - Staff Attorney
According to worldwide professionals, Vietnam does not yet have an e-commerce economy. As such, although the existing method of tax collection is incapable of ...
E-Commerce Taxation in the Philippines
IBLS Editorial Board - Staff Attorney
The Philippine government in general, the Department of Finance (DOF) and the Bureau of Internal Revenue (BIR) in particular have made no formal provisions ...
State Of Ohio And E-commerce Taxation
IBLS Editorial Board - Staff Attorney
The Internet has become a major vehicle for buying and selling goods and services, and states are grappling to make tax policies fit this ...
E-commerce Taxation In Tennessee
IBLS Editorial Board - Staff Attorney
The speedy expansion of E-commerce has replenished the dispute over the right of states and localities to levy sales and use taxes on interstate ...
E-commerce Taxation In Michigan: Is Cyberspace Exempted From Taxes?
IBLS Editorial Board - Staff Attorney
E-commerce has posed different challenges to the existing tax system. The state of Michigan neither exempts the e-commerce from taxation nor imposes specific tax ...
E-commerce Taxation In Indiana
IBLS Editorial Board - Staff Attorney
Every sale over the Internet by or to a person of Indiana involves some consideration of Use tax issues. A standard rate of 6% ...
E-commerce Taxation In Arkansas
IBLS Editorial Board - Staff Attorney
Internet sales are subject to sales tax and consumers often have a responsibility to remit any unpaid sales tax on online purchases directly to ...
Bangladesh Marching Towards E-Commerce Taxation
IBLS Editorial Board - Staff Attorney
Bangladesh enjoys an annual economic growth rate of approximately 50% per annum. Yet in spite of this impressive rate of growth, Bangladesh has been ...
E-commerce Taxation In Denmark: Is A Non-eu Supplier Of Digital Goods And Services In Denmark Exempted From Taxes?
IBLS Editorial Board - Staff Attorney
In order to collect tax revenues from e-commerce transactions, the European Union (EU) introduced an indirect taxation system (value added tax). Denmark, as member ...
E-commerce Taxation In Greece
IBLS Editorial Board - Staff Attorney
E-commerce is a global phenomenon. It has fundamentally altered the way business functions and has had great impact on Greece's commercial growth as well ...
E-Commerce Taxation in the Netherlands
IBLS Editorial Board - Staff Attorney
The Dutch tax system, like that of many other countries, has not yet been adapted to reflect the special characteristics of e-commerce. This sometimes ...
E-Commerce Taxation in Lithuania: The Taxation of Digital Goods and Services
IBLS Editorial Board - Staff Attorney
Even a small country like Lithuania has not escaped the E-commerce revolution. Lithuania's government has taken many steps on such e-commerce issues as VAT ...
Jurisdiction Isseus of E-Commerce Taxation
IBLS Editorial Board - Staff Attorney
The Internet Tax Freedom Act (ITFA), which is detailed in the summary entitled “Internet Tax Freedom Act,” pointed out some problems facing e-commerce vendors, ...
LA Topic: TAXATION OF ELECTRONIC COMMERCE IN COLOMBIA
IBLS Editorial Board - Staff Attorney
Most jurisdictions around the world are adopting their current taxation principles to the e-commerce transactions, instead of creating a whole new system. Colombia ...
The OECD Recommendations on Characterization of E-Commerce Revenue
IBLS Editorial Board - Staff Attorney
ABC company located in the United States sells a book to Ronaldo Silva residing in Brazil. How should ABC report its revenue if the ...
Jurisdiction Issues Of E-commerce Taxation
IBLS Editorial Board - Staff Attorney
The Internet Tax Freedom Act ("ITFA"), pointed out some problems that e-commerce vendors face, such as taxation of the same transaction by multiple jurisdictions. ...