GLOBALE-BUSINESS

LAW & TAXATION

Editor in Chief

Ana D. Penn, BA, JD, LLMSenior Editor

Martha L. Arias, LLB, JD, LLM

/BISInternet BusinessLaw Services

OXFORDUNIVERSITY PRESS

Contents

Introduction xiii

Parti

AFRICA

Chapter 1

Nigeria: The Challenge of E-Commerce to Tax Laws andAdministration in Nigeria 3Rudolf Ezeani

Chapter 2

South Africa: The Basis for Imposing Corporate IncomeTax in South Africa's E-Commerce Environment 23Kyle Eric Mandy

Part II

ASIA

Chapter 3

China: Taxation of E-Commerce in China 39Horace King (Chaowu Jin)

Chapter 4

India: India E-Commerce Taxation 51Professor William H. Byrnes, IV & Christopher M. Sove

Chapter 5

Japan: E-Commerce and Taxation in Japan 73Ma/7 Christine Rhee

Chapter 6

Singapore: E-Commerce Taxation in Singapore 87Professor William H. Byrnes, IV & Christopher M. Sove

Part III

AUSTRALIA

Chapter 7

Taxation and E-Commerce in Australia 103Peter Norman

Part IV

EUROPE

Chapter 8

France: Invoicing and E-Commerce: What Are theTax Constraints? Is Electronic Invoicingthe Best Solution? 129Cwenaelle Bernier

Chapter 9

G e r m a n y : G e r m a n T a x I m p l i c a t i o n s o n E - C o m m e r c e A c t i v i t i e s . . . . 1 4 3Patrick Sinewe

Chapter 10

Greece: Electronic Transactions and the Boundaries of NationalTax Legislation 155Theodoras Skouzos

Chapter 11

Hungary: Trends in Hungarian E-Commerce Taxationand Administration 169Jacques Bernard de Servigny & Szabolcs Erdds

CONTENTS

Chapter 12

Italy: Taxation of Products (Including Digital Products)and Services in the Digital Environment 185Enrico Fadani

Chapter 13

Netherlands: Nexus for Purposes of ImposingCorporate Income Tax 205Machiel Lambooij

Chapter 14

Spain: Permanent Establishment and Electronic Commerce 227Ignacio Arraez Bertolfn

Chapter 15

United Kingdom: E-Commerce and Taxation: Cases of Goods,Digital Products, and Services 239Erika Jupe

Chapter 16

Ukraine: E-Commerce Taxation in Ukraine 261Olena V. Losevska

PartV

LATIN AMERICA

Chapter 17

Argentina: E-Commerce Taxation in Argentina 279Alfaro Abogados

Chapter 18

Brazil: E-Commerce Taxation in Brazil 289Rossana Neaime Bonaldo

Chapter 19

Colombia: Value-Added Tax on Online Content 299Carmen Sanabria Gomez

CONTENTS

Part VI

MIDDLE EAST

Chapter 20

Israel: Direct Taxation of E-Commerce Transactions in Israel 315George Rosenberg

Chapter 21

Turkey: Development of E-Commerce Legislation andTaxation of Revenues from Online Content in Turkey 333Orhan Yavuz Mavioglu and Onur Ulusakarya

Part VII

NORTH AMERICA

Chapter 22

Canada: E-Commerce: Canadian Considerations of Residency,Carrying on Business in Canada, Permanent Establishment,and the General Anti-Avoidance Rule 347David W. Chodikoft

Chapter 23

Mexico: Electronic Commerce and the Concept ofPermanent Establishment 371Craciela M. Diedrich

Chapter 24

United States: Sales and Use Taxation of TelecommunicationsServices Including Voice-Over Internet Protocol 383Raymond P. Carpenter, Sr.

Chapter 25

United States: E-Commerce Tax Administration and Compliance. . . 399J. Richard Duke

Chapter 26

United States: The Allocation and Sourcing of Service Income inE-Commerce for State Income Tax Purposes 421Stanley R. Kaminski

CONTENTS

Chapter 27

United States: Tax Effects of Internet TelecommunicationsServices 435Warren G. Lavey

Chapter 28

United States: Sales Taxes in the Digital Environment 457Arthur R. Rosen

Chapter 29

United States: State Income and Franchise Taxes in theDigital Environment 467Arthur R. Rosen

Part VIII

INTERNATIONAL BUSINESS COMPANIES

Chapter 30

Cyprus: E-Commerce Taxation in Cyprus 489George N. Apostolou

Chapter 31

Netherlands Antilles: Possibilities for E-CommerceActivities 503Anjli Finessi

Chapter 32

St. Kitts & Nevis: E-Commerce Taxation in SaintKitts & Nevis 523K. Alex Woodley

Biographies 531Index 541

CONTENTS