By Subhajit Basu

In its such a lot complicated shape, e-commerce permits unidentified buyers to pay imprecise proprietors in "electronic funds" for items which are usually items, companies and licenses all rolled into one. This e-book considers the consequences for the household and foreign tax structures of the expansion of e-commerce, protecting a wide selection of actions, from dialogue of the rules governing direct and oblique taxation, to clarification of the implementation and use of e-commerce at the a part of companies, in addition to the applying of latest tax rules during this box. With its specialize in the wider concerns surrounding the growth of e-commerce and its recognition to the issues coming up the world over during this box, "Global views in E-Commerce Taxation legislations" will attract students around the world.

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Extra info for Global Perspectives on E-Commerce Taxation Law (Markets and the Law)

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Because internet suppliers make large bulk purchases and generally operate from non-prime locations, their costs are often much lower than those faced by local suppliers. This often provides e-commerce sellers with a price advantage over local retailers. In all respects, apart from the means of viewing available stock and placing an order, internet orders of tangible goods are similar to conventional catalogue mail orders. The ability to provide instantaneous details of available stock, price, shipping time and so forth makes the internet store more attractive than the mail-order catalogue store.

The CA or RA verifies the identity of the subscriber in accordance with the CA’s established business practices (that may be contained in a Certification Practice Statement) and then issues a digital certificate. The certificate includes the subscriber’s public key and identity information, and is digitally signed by the CA, which binds the subscriber’s identity to that public key. The CA also manages the subscriber’s digital certificate through the certificate life cycle (meaning, from registration through revocation or expiration).

26 Pinto (2002) E-Commerce and Source Based Income Taxation, IBFD p. 17. 27 Pinto (2002) E-Commerce and Source Based Income Taxation, IBFD p. 17. 28 Vogel (1998) Worldwide vs Source Taxation of Income- A Review and Re-evaluation of Arguments (Part III) 11 Intertax pp. 394–395 as cited in Pinto (2002) E-Commerce and Source Based Income Taxation, IBFD p. 18. International Taxation: Direct Taxation 35 the latter. When tax laws are enacted by governments, the determination of who is liable to pay tax and in what circumstance forms the basis for jurisdiction to tax.

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