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.
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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 |
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| Alderney |
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Isle
of Man |
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| Antigua |
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Malta |
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| Costa
Rica |
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Vanuatu |
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