E-commerce : law, business and tax planning

Author(s)

    • Hickey, Julian J. B.
    • Mathew, Robin
    • Rose, Christopher

Bibliographic Information

E-commerce : law, business and tax planning

Julian J.B. Hickey ; with contributions by Robin Mathew and Christopher Rose

Jordans, 2000

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Note

Bibliography: p. 295-297

Includes index

Description and Table of Contents

Description

This text examines in detail the tax issues raised by electronic commerce. It provides a guide from the UK perspective to the business and tax law frameworks applicable to information technology and e-commerce. Practical examples illustrate the points considered.

Table of Contents

  • Information technology and e-commerce
  • business vehicles and internet activity
  • commercial intermediaries
  • tax charges
  • corporation tax
  • transfer pricing
  • computer software
  • value added tax
  • acquisition of goods - internal EU trade
  • imports
  • export and removal of goods from UK
  • VAT and overseas traders
  • customs duties
  • e-commerce - international trade
  • e-commerce and selection of tax suppliers in the global market place
  • international proposals for taxing e-commerce. Appendices: table of countries with which the UK has a double taxation agreement
  • table of countries with which the UK has no double taxation agreement
  • territory of EU for purposes of VAT.

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