International tax implications of electronic commerce on outbound transactions

Article Abstract:

The growth of electronic international commerce over the Internet has made the Treasury Dept and others realize that tax laws were not designed for Internet transactions and must be carefully adjusted. The Treasury's stated policy goals will be met by applying existing tax principals if possible and by not discriminating against electronic commerce with new taxes. Planning tips for structuring transactions to reduce international taxation are provided.

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Electronic commerce: erosion of tax base and challenges to the international tax authorities

Article Abstract:

The authors assess the impact of electronic commerce and the globalization of the world economy on tax policies worldwide. Topics include possible new approaches to taxing electronic commerce and the use of electronic money as a means of tax evasion.

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The taxation of Internet commerce in Spain

Article Abstract:

The author outlines various Spanish taxes applicable to electronic Internet commerce transactions. The Spanish VAT, business tax, personal and corporate income taxes, and the tax on foreign income are discussed.

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