Overview

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 and 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 and 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.

Full Product Details

Author:   Ana Penn
Publisher:   Oxford University Press Inc
Imprint:   Oxford University Press Inc
Dimensions:   Width: 25.40cm , Height: 3.30cm , Length: 17.50cm
Weight:   1.077kg
ISBN:  

9780195367218

ISBN 10:   0195367219
Pages:   560
Publication Date:   30 April 2009
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   To order  
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

Introduction AFRICA Nigeria: The Challenge of E-Commerce to Tax Laws and Administration in Nigeria South Africa: The Basis for Imposing Corporate Income Tax in South Africa's E-commerce Environment ASIA China: Taxation of E-commerce in China India: India E-Commerce Taxation Japan: E-Commerce and Taxation in Japan Singapore: E-Commerce Taxation in Singapore AUSTRALIA Taxation and E-Commerce in Australia EUROPE France: Invoicing and e-commerce: What are the tax constraints? Is electronic invoicing the best solution? Germany: Implications of German Tax Law on E-commerce Activities Greece: Electronic Transactions and the Boundaries of National Tax Legislation Hungary: Trends in Hungarian E-Commerce Taxation and Administration Italy: Taxation of Products (Including Digital Products) and Services in the Digital Environment Netherlands: Nexus for purposes of imposing corporate income tax Spain: Permanent Establishment and Electronic Commerce United Kingdom: E-commerce / Taxation cases of goods, digital products and services Ukraine: E-commerce Taxation in Ukraine LATIN AMERICA Argentina: E-Commerce Taxation in Argentina Brazil: E-Commerce Taxation in Brazil Colombia: VAT on Online Content MIDDLE EAST Israel: Direct Taxation of E-commerce Transactions in Israel Turkey: Development of E-Commerce Legislation and Taxation of Revenues From Online Content in Turkey NORTH AMERICA Canada: E-Commerce: Canadian Considerations of Residency, Carrying on Business in Canada, Permanent Establishment and the General Anti-Avoidance Rule Mexico: Electronic Commerce and the Concept of Permanent Establishment United States: Sales and Use Taxation of Telecommunications Services Including Voice Over the Internet Protocol United States: E-Commerce Tax Administration and Compliance United States: The Allocation and Sourcing of Service Income in E-Commerce For State Income Tax Purposes United States: Tax Effects of Internet Telecommunications Services United States: Sales Taxes in the Digital Environment United States: State Income and Franchise Taxes in the Digital Environment OFFSHORE CENTERS Cyprus: E-commerce taxation in Cyprus Netherlands Antilles: Possibilities for E-Commerce Activities St. Kitts & Nevis: E-commerce Taxation in Saint Kitts & Nevis

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Author Information

Editor-in-Chief Ana D. Penn is the founder and CEO of IBLS. IBLS, a global online publisher, was created to empower professionals to design successful business strategies in the online economy. As part of a multi-content strategy plan, IBLS has partnered with top-tier global law firms and created a strategic knowledge database. In addition, IBLS has fostered professional partnerships with many international businesses and government organizations and institutions, such as the Federal Trade Commission in the US, and the EU Information Society. Ms. Penn is also the founder and Director of E-Commerce University and the Creator and Executive Director of the Global E-Commerce Council (GECC). Ms. Penn holds an LL.M. in International Banking and Finance Law from Boston University School of Law; an LL.M. in Taxation from Golden Gate University School of Law; and a J.D. from Western State University College of Law. She also studied European Community law at Cambridge University, Gonville and Caius College. Senior Editor Martha L. Arias, Director of IBLS, is an attorney practicing e-commerce/internet and immigration law in Miami, Florida. Mrs. Arias holds a JD; an LL.M.; and a LL.B. (Abogado) degree. Ms. Arias posseses in depth knowledge of e-commerce and Internet law legislation. She has participated as speaker in conferences on e-commerce law and has published more than 800 articles on e-commerce-related issues in the IBLS database. Her articles have been quoted by popular Internet outlets, including Wikipedia.org and E-commerce Times News. Ms. Arias prepares IBLS' e-books (available at www.ibls.com) and is currently an online e-commerce law professor for IBLS.

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