Copying and distributing are prohibited without permission of the publisher

E-commerce

  • INTRODUCTION

    What's next? Global tax strategies and the network economy By Marty McClintock

  • OECD DEVELOPMENTS

    Update on tax policy: OECD discussion documentsBy Ron Haigh

  • WEB SERVERS

    Tax planning for web servers used in international e-commerceBy Greg Ossi

  • IT SERVERS

    Valuing the information serverBy Jacqueline Doonan

  • SUBPART F

    Subpart F and e-commerce: the phantom menace By Dave Warco and Levente Nyari

  • TRANSFER PRICING

    Transfer pricing for e-commerce – life after the fall of the "New Economy" By John Henshall, Steven Wrappe and Kerwin Chung

  • OFFSHORE OPERATIONS

    Taking e-commerce operations offshore By Greg Ossi, Stuart Anolik and John Kilby

  • VAT

    Application of VAT to electronic transactions By Dan Barlow

  • E-INVOICING

    Proposed EU electronic invoicing directive By Dan Barlow and Chris Barge

  • US SALES TAX

    US sales tax simplification in the networked economy By Scot Grierson, Anita Sims and Lisa Konn

  • DEVELOPMENT COSTS

    US federal tax treatment of web site development costs By Tom Windram and Michael Osborn

  • Country reports

  • AUSTRALIA

    GST and e-commerce: an Australian perspective By Andrew Nutman and Frank Klasic

  • CANADA

    Wireless: a Canadian perspective By Jay Niederhoffer and Mark Briggs

  • GERMANY

    OECD PE guidance consistent with German case law and decree By Klaus Eicker

  • HONG KONG AND CHINA

    Current e-commerce climate in Hong Kong and China By Yvonne Law and Calvin Lam

  • INDIA

    An update on India’s e-taxation progress By Sunil Shah

  • IRELAND

    Ireland as a hub for e-commerce operations By Joan O’Connor

  • LATIN AMERICA

    Current international tax climate for e-commerce in Latin America By Guillermo Campos, Mark Nehoray, Luis Coronado, Mario de Castro and Orlando Veloci

  • RUSSIA

    Lack of legal framework hampers Russia’s e-commerce potential By Steve Henderson


International Tax Review Profile

Big Soda scores victory as Chicago-area tax repealed - could this be the beginning of the end of the sugar tax trend?https://t.co/PNuafWHy9K

Oct 12 2017 04:03 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Ebay and Netflix pay total UK tax of less than £1.9m - How long until HMRC investigate their TP practices? https://t.co/VPPsT3aGMZ via @FT

Oct 12 2017 03:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Panama Papers: German authorities carry out first raids in connection with tax leaks https://t.co/LgalVGGw0x via @dwnews

Oct 12 2017 03:49 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @ScoopOnTaxes: @Skynet This will not end well for humanity. https://t.co/jsxVwDoDc5

Oct 11 2017 12:02 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Goverments will one day soon look at how to tax robots https://t.co/3ghYzRmw8x

Oct 11 2017 09:34 ·  reply ·  retweet ·  favourite
International Correspondents