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Taxing E-Commerce Group 2
E-commerce ,[object Object]
Business Models ,[object Object],[object Object],[object Object],[object Object],[object Object]
Model 1:   Electronic order processing of tangible products ,[object Object],Online Order Offline delivery of tangible goods Customer Commercial Provider
[object Object],Model 2:  Electronic ordering and downloading of digital products Online Order Customer Commercial Provider Online Delivery Online catalog Of software & digital Products (provided with  No separate charge)
[object Object],Model 3: Application hosting-Bundled contract  Customer Commercial Provider Server owned By Commercial  Provider Software loaded on Server Contractual  arrangement Remote access Online Delivery Single bundled fee
Model 4: Customer support over computer network ,[object Object],[object Object],[object Object],Customer Commercial Provider Fee Online  Technical  support
E-commerce Taxation Issues Taxation Issues Product sale  Transfer Pricing refers to the  pricing  of goods and services within a multi-divisional organization  Characterization of Income Business connection/PE
Considerations ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],Problems
Problems Cont’ ,[object Object]
Interesting Studies ,[object Object]
Interesting Studies Cont’d ,[object Object]
Why are digital purchases not taxable? ,[object Object],[object Object],[object Object],[object Object]
Internet Purchases and Current Law
[object Object],[object Object],[object Object]
Global Initiative for Addressing Tax-Related Issues in E-Commerce
OECD ,[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Would widespread taxation of Internet transactions threaten  personal privacy?
[object Object],[object Object]
[object Object]
Conclusion  ,[object Object],[object Object],[object Object]
Websites of Interest ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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