Defining Jurisdictions in E-commerce Taxations:

INDEX

I. Introduction

1. Electronic commerce - a definition
2. The characteristics of e-commerce
3. The concept of Permanent Establishment
4. Policy considerations - the rational behind the PE principle

1. Absence of Intermediaries
1. Removal of Physical Intermediaries and consolidation
2. Removal of Human Intermediaries
3. Re-intermediation and the ‘cyber-mediator’
2. Web Sites and Servers
3. Typical e-commerce models
4. The inapplicability of traditional PE-based taxation

III.The OECD’s Reaction

1) The 1998 OECD Ministerial Conference of Ottawa

1. OECD confirmed leading role in taxation and e-commerce
2. The application of existing tax rules to e-commerce