Global E-Business Law and Taxation

Global E-Business Law and Taxation

Prof. Dr. Patrick Sinewe

,  - May 2009.

The e-commerce tax topics covered in this handbook were prepared by expert attorneys from countries such as Canada, Colombia, Germany, Israel, Italy, Mexico, Netherlands, Nigeria, South Africa, Spain, Turkey, Ukraine, the United Kingdom, and the United States, among others. 

Bird & Bird Germany has prepared a tax article on typical German tax implications of e-commerce activities. In particular, the article sets out under which circumstances a German permanent establishment might be created. Moreover, the article comments on the VAT obligations under German law. Depending on the kind of e-commerce business and the services rendered, German VAT liability may occur and specific compliance requirements have to be met. Lastly, the article discusses German GAAP implications with respect to e-commerce activities.

Other Books

  1. Tax Due Diligence 1

    Tax Due Diligence

    Prof. Dr. Patrick Sinewe
    18 September 2014

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  2. Tax-optimized Business Transactions 2nd Edition

    Tax-optimized Business Transactions

    Prof. Dr. Patrick Sinewe
    18 September 2014

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  3. Pocket guide to VAT on digital e-commerce

    Alexander Bellheim, Fredrik Erneholm, Caroline Brown, Marcel Jundt
    30 July 2014

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  4. Pocket guide to VAT in Sweden

    Pocket guide to VAT in Sweden

    Fredrik Erneholm
    01 March 2014

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