E-commerce – the use of computer networks to facilitate transactions involving
the production, distribution, sale, and delivery of goods and services in the
marketplace – has grown from merely streamlining relations between consumer
and business to a much more robust phenomenon embracing efficient business
processes within a firm and between firms. Inevitably, the related taxation
issues have grown as well.
This latest edition of the preeminent text on the taxation of electronic
transactions – formerly titled Electronic Commerce and International Taxation
(1999) and Electronic Commerce and Multijurisdictional Taxation (2001) –
revises, updates, and expands the book’s coverage, reorganizes its
presentation, and adds several new chapters. It includes a detailed and
up-to-date analysis of VAT developments regarding e-commerce, and explores the
implications of e-commerce for the US state and local sales and use tax
regime. It discusses cross-border tax in the United States while continuing to
focus on tax developments throughout the world.
Analysing the practical tax consequences of e-commerce from a
multijurisdictional perspective, and using examples to illustrate the
application of different taxes to e-commerce transactions, the book offers
in-depth treatment of such topics as:
how tax rules governing cross-border e-commerce are increasingly applied to
all cross-border activities;
how tax rules and institutional processes have evolved to confront challenges
posed by e-commerce;
how technology enhances tax and cross-border tax information exchanges;
how technology reduces both compliance and enforcement costs;
cross-border consumption tax issues raised by cloud computing; and
different approaches to the legal design of VAT place of taxation rules.
This edition, while building on the analysis of the relationship between
traditional tax laws and the Internet in earlier editions, contains a more
explicit and systematic consideration of e-commerce issues and the ongoing
policy responses to them. Tax professionals and academics everywhere will
welcome the important contribution it makes towards the design of cross-border
tax rules that are both conceptually sound and practical in application.
Part I: Introduction and Overview.
Chapter 1. Introduction.
Chapter 2 . Technological Change and E-Commerce.
Chapter 3. Cross-Border Tax Framework.
Part II: Applying Current Tax Rules to E-Commerce.
Chapter 4. Applying Income Tax Rules to Cross-Border E-Commerce.
Chapter 5. The OECD and the Emerging Consumption Tax Discourse.
Chapter 6. Applying VAT Rules to Cross-Border E-Commerce.
Chapter 7. Applying the United States Retail Sales Tax to Cross-Border
Part III: Evaluating Tax Law and Technology Change.
Chapter 8. Exploring Policy Options.
Chapter 9. Challenging Traditional Tax Laws and Policies.
Chapter 10. The Road Ahead: Supporting Cross-Border Tax Information