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Taxation of E-commerce

By (author) William Craig
Format: Paperback
Publisher: LexisNexis UK, London, United Kingdom
Imprint: Tolley Publishing
Published: 30th Sep 2000
Dimensions: h 230mm
ISBN-10: 0754506908
ISBN-13: 9780754506904
Barcode No: 9780754506904
This business-orientated handbook provides guidance on how to apply existing taxation principles to web-based commerce. Areas of taxation covered are corporation tax, VAT, transfer pricing, withholding taxes and compliance. Covering the legislative structure, the effect of tax regulations upon e-commerce decision-making and the development and structure of electronic trading businesses, it offers practical solutions to this developing area of business. In addition, it includes background material on e-commerce, jurisdictional issues, as well as a comparison of the attitudes of the world's tax authorities. Tax planning advice is given, supported by the inclusion of case studies and sample tax calculations.

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