Legal Analysis of Value-Added Tax on E-commerce

Author: Qiu Xiangrong
Publisher:
Publish Date: 2005-06-01
Features: Taxation of e-commerce is a novel and challenging topic. Traditional tax laws divide tax authority based on geographical boundaries. However, when dealing with borderless, geographically unrestricted e-commerce, how can taxation be implemented to maintain the fairness and neutrality of tax laws while promoting business development and ensuring the state's sovereign right to tax? This book focuses on the issue of value-added tax (VAT), which is most commonly encountered when consuming and shopping online. It provides an in-depth yet accessible analysis of the characteristics of the internet and e-commerce, supported by detailed introductions to relevant regulations in U.S. and EU law. Systematically, it offers recommendations for various e-commerce models, including domestic and foreign, tangible and intangible goods, B2B, and B2C, with unique insights. Whether for those seeking an overview of e-commerce taxation or for legal experts, this book is an indispensable resource.