Overview

This book deals with the VAT treatment of e-commerce services and domain trading in income tax law. The following topics are covered in relation to the VAT treatment of e-commerce services: What exactly is e-commerce and how does electronic commerce work? Which services fall under e-commerce services? What does indirect/direct e-commerce involve? How did e-commerce come about? How are electronic services related to B2B or B2C services treated for tax purposes? To which areas does the e-commerce directive apply? These topics are explained in detail using numerous examples. In domain trading, the domain is explained and the income tax treatment of domains as business expenses is discussed.

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9786200732675

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