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.
- 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