Электронная коммерция и законы » E-commerce за рубежом » Taxation of Electronic Commerce in the European Union / Charles E. McLure, Jr.

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 invololves business-to-business (B2B) transactions, and a substantial portion of B2B transactions involves digital content.

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