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Международные правовые вопросы ИТ

eCommerce and the Effects of Technology on Taxation/Anne Michèle Bardopoulos

The introductory chapter of the paper is a synopsis of salient points at issue cardinal to the intellectual basis of the paper, id est, the impact of technology on taxation and is VAT the eTax solution?

Online Payment Systems for e-commerce/ OECD/ 2006

This report analyses the recent development of online payment systems for e-commerce, covering different payment mechanisms, the extent to which these different systems are used and the implications of industry characteristics and network effects. It discusses drivers and impediments to the uptake of payment systems and identifies some policy issues for further examination.

Taxation of Electronic Commerce in the European Union / Charles E. McLure, Jr.

This paper discusses application of the value added tax (VAT) and the corporate income tax to electronic commerce (e-commerce) in the European Union (EU). Electronic commerce involves the use of computer networks to facilitate the production, distribution, sale, and delivery of goods and services. Most e-commerce involves business-to-business (B2B) transactions, and a substantial portion of B2B transactions involves digital content.

Taxation and electronic commerce: implementation the Ottawa taxation framework conditions/ OECD/ 2001

The conclusions reached in this publication provide the certainty that business and governments are seeking. I am particularly pleased that the proposals set out in this publication are the outcome of discussions between OECD governments, non-OECD governments and business. Non-member economies need to be involved in the OECD work since e-commerce requires globally accepted standards. Business needs to be involved since ultimately they have to operate any tax provisions put in place by governments.

State Cyberspace Jurisdiction and Personal Cyberspace Jurisdiction / Georgios I. Zekos

The author considers that cyberspace is an electronic place that conforms to our understanding of the real world, with private spaces such as websites, email servers, and fileservers, connected by the public thoroughfares of the network connections. Cyberspace is an electronic place where electronic transactions take place and probably new technology will bring forward a more advanced virtual world

Comparative issues in the formation of electronic contracts / Christoph Glatt

Electronic contracting offers immense posibilities for commercial use. Issues: Interacive web-sites, place of establishment, adopting national legislation.

Electronic commerce in Asia: The legal, rerulatory and police issues / Samptami Anil

A recent study predicts that Asia Pacific region will overtake Europe and challenge United States as the preeminent elctronic commerce area within the next four years


Discussions initially focused on the issue of infrastructure as this was identified a key enabler in assisting SMEs with E-Commerce. E-Commerce requires fast, reliable and affordable telecommunication/ICT infrastructure and services. In this regard, broadband networks are key. In developing countries, fixed broadband infrastructure is often limited mainly because of the expense and the need for more investment. Instead, it is wireless infrastructure, especially in Africa, that is more prevalent and that has made substantial gains in the last decade.


What do the governors of forty five states, the European Economic Union, The World Trade Organization, and the United Nations have in common? They all want to tax the Internet. This paper discusses the jurisdictional basis for domestic taxation of the Internet and concludes with pending foreign proposals to tax Internet transactions.

Selected Tax Policy Implications of Global Electronic Commerce /Department of the Treasury Office of Tax Policy November 1996

This paper provides an introduction to certain federal income tax policy and administration issues presented by developments in communications technology and electronic commerce. This paper is a discussion document, designed to elicit views on the issues presented as well as suggestions as to solutions for new problems. This paper is neither intended, nor should be taken as an expression of the legal or policy views of the United States Government, including the Department of the Treasury and the Internal Revenue Service.