Global E-Business Law & Taxation

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.

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