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 studies the new possibilities that offshore e-commerce open up for business, and 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.

PART I: The Taxation and Regulation of Offshore E-Commerce

Introduction
United States Sales Tax
Value Added Tax
Corporation Tax
The Regulation Of Offshore E-Commerce
Regulation In Specific Areas And Countries

PART II: Offshore E-Commerce Infrastructure and Facilities: What's Needed? . . . and . . . What Is There In The Jurisdictions?

SECTION 1 - OVERVIEW OF SERVICES
SECTION 2 - JURISDICTIONS - ANGUILLA to CYPRUS
SECTION 3 - JURISDICTIONS - DUBAI to IRELAND
SECTION 4 - JURISDICTIONS - ISLE OF MAN to MALTA
SECTION 3 - MAURITIUS to TURKS & CAICOS ISLANDS

Includes Information on:

ISPs and Hosting
Customer/Partner Communication and Management Systems
Offshore Company Formation
Accounting Services
Financial Services
Legal Services

Review of Facilities in the following Jurisdictions:

Anguilla, Antigua & Barbuda, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Costa Rica, Cyprus, Dubai, Gibraltar, Granada, Guernsey, Hong Kong, Ireland, Isle of Man, Jersey, Liechtenstein, Luxembourg, Madeira, Malta, Mauritius, Monaco, Netherlands Antilles, Panama, Seychelles, Switzerland and Turks & Caicos Islands.

The On-Line Gambling survey reviews the current state of the offshore betting and gaming sector, covering the key offshore and onshore countries which have figured prominently in its development.

Internet gambling generated $5 billion in revenue worldwide in 2005. Roughly 1,400 sites are operated by 250 companies, situated in several dozen countries where Internet gambling is either not regulated or is explicitly licensed.

America is course far from being the only country to impose extensive controls on betting and gaming: they are tightly controlled if not banned outright in many countries, and where they are permitted they are often heavily taxed. Therefore the exodus of gambling firms to offshore continues apace. By now, large parts of the betting and gaming industry have moved offshore, and the sector's turnover has been expanding rapidly as previously unsatisfied demand has responded to new freedoms.

Introduction			Gibraltar
Alderney			Isle of Man
Antigua			Malta
Costa Rica			Vanuatu

All Intelligence Reports are updated on a weekly basis with the latest relevant information, and constitute the most complete authoritative material available in their various subject areas.

Intelligence Report subscriptions cost just US$30 (approx 15GBP, 22EUR) per report per quarter for unlimited access and download. Annual subscription is US$90 (approx 48GBP, 75EUR) .