Taxation of e-Commerce

William Craig*

*Corresponding author for this work

    Research output: Book/ReportBook


    As web-based commerce increases, this area of taxation of e-commerce is one of growing importance. Taxation of E-Commerce is a business-orientated handbook, which provides quintessential 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
    Original languageEnglish
    Place of PublicationLondon
    PublisherButterworths Tolley
    Number of pages257
    ISBN (Print)0754512134, 9780754512134
    Publication statusPublished - 2001

    Publication series

    NameTolley's e-commerce series


    • taxation
    • e-commerce
    • fiscal regulation
    • internet


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