E-commerce

Law, Business and Tax Planning

Julian J.B. Hickey, Robin Mathew, Christopher Rose (Autoren)

Buch | Hardcover

353 Seiten

1999
Jordan Publishing (Verlag)
978-0-85308-562-1 (ISBN)

Infos

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.

Inhalt

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.

Produkt-Details

• Zusatzinfo: further reading, glossary
• Sprache: englisch
• Themenwelt: Mathematik / Informatik ► Informatik ► Web / Internet
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Privatrecht / Bürgerliches Recht ► IT-Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht ► Handelsrecht
• ISBN-10: 0-85308-562-5 / 0853085625
• ISBN-13: 978-0-85308-562-1 / 9780853085621
• Zustand: Neuware