Descriptive
Notes And Contents List
E-commerce
raises many new issues for governments, tax
authorities, legislators and the courts, and
of these by far the most challenging is the
question of taxation. The growth of offshore
e-commerce adds an extra layer of difficulty.
As a
general proposition, almost any business involved
in e-commerce can gain from moving partly or
wholly offshore, not just on a fiscal level
but also through increased flexibility. The
tax benefits are primarily through reduced corporation
tax, but some types of offshore e-commerce transaction
also escape sales taxes.
This
report analyses the offshore jurisdictions that
have led the way in offering professional e-commerce
regimes for international business, with a particular
focus on e-gaming.
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