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Cross-Border Taxation of E-Commerce

This study examines to which extent tax rules are currently able to treat e-commerce transactions.
 
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Title:

Cross-Border Taxation of E-Commerce

Author(s):

Bjorn Westberg

Date of publication:

2002

ISBN:

90-76078-47-5

Type of publication:

Online book

Number of pages:

320

Access:

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Price:
€ 99 / $ 120 (VAT excl.)
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Cross-Border Taxation of E-Commerce

Why this book?

The primary purpose of this study is to examine to which extent tax rules are currently able to treat e-commerce transactions. Jurisdictional matters will get increased importance, especially the allocation of tax revenue between the residence state and the source state. Specifically, questions, such as does a web-site or a server constitute a permanent establishment, are thoroughly explored.

The book covers taxation of income as well as taxation of consumption. The author proposes that the OECD Model Convention on Income and on Capital should be expanded with new chapters or sections covering VAT and other turnover taxes and form an OECD Model Convention on Taxation.


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Sample chapter 

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Table of contents


Main Contents

 

  • Chapter 1: Introduction of the Cross-Border Taxation of E-Commerce
  • Chapter 2: What has Changed in Comparison with Traditional Business?
  • Chapter 3: Statements on Tax Policy and Tax Principles related to Electronic Commerce
  • Chapter 4: Basic Principles of International Taxation
  • Chapter 5: Which Country has Jurisdiction for Income Tax Purposes?
  • Chapter 6: Which Country has Jurisdiction for Consumption Tax Purposes?
  • Chapter 7: A Special Tax Treatment of E-Commerce?
  • Chapter 8: The General Regulatory Framework – a Legal Stucture for E-Commerce
  • Chapter 9: Principles for the Cross-Border Taxation of E-Commerce
  • Chapter 10: The Future
 
 
 
 

 

"Electronic commerce has the potential to be one of the great economic developments of the 21st Century. The challenge for tax authorities is to maximize the potential efficiency gains of the Internet and at the same time protect the revenue base without hindering the development of new technologies. The Internet is opening up new avenues for tax avoidance and tax evasion.
Björn Westberg emphasizes the leading role of the OECD in the development of tax policies in relation to electronic commerce and the fact that it has been almost unanimously supported by other intergovernmental organizations, national governments and representatives from the international business community. It should be clarified that the formulation of a taxation framework for e-commerce has high priority on the OECD agenda. The role of the OECD in this context cannot be overestimated". 
 

Jeffrey Owens, Head of OECD Centre for Tax Policy and Administration, Paris.
 

 

 

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