Internet Business Commerce and Tax

Internet Business, Commerce and Tax contains a substantial section (Part IV) written by Colin Kendon on share based incentives for private technology and e-commerce companies. Part IV covers, amongst other things, growth shares, nil paid shares, JSOPs, EMI, the mechanics of imposing vesting and forfeiture, tax efficient structuring of exits, disguised remuneration and some suggested reforms.  The emphasis is very much on the issues which come up most in practice. 

The book is a practical guide to the taxation of internet business activities, and should be the first point of reference for all those involved with advising such businesses. It provides an up-to-date overview of the main tax issues. In the ten years which have passed since the first edition was published and the dotcom bubble burst, tax has been a constant issue for all internet based businesses and transactions.

This book also examines the direct tax and VAT issues relevant to all the important areas of internet business.

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