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Electronic commerce and international taxation: a square peg in a round hole?

Frecknall Hughes, Jane and Glaister, Keith (2001). Electronic commerce and international taxation: a square peg in a round hole? European Management Journal, 19(6) pp. 651–658.

DOI (Digital Object Identifier) Link: http://dx.doi.org/10.1016/S0263-2373(01)00090-1
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Abstract

This paper examines the concept of the electronic commerce company (e-company) from a tax strategy perspective. E-company development is examined alongside traditional models of company growth and global expansion. The e-company is potentially multinational from genesis, operating without geographical constraints or even a physical presence. When transactions are grounded in different tax jurisdictions, however, this business form conflicts with regulations designed to deal with other forms of business. The paper considers whether this conflict can be resolved by integrating tax strategy more fully into e-company business operations to ensure conformity with existing tax regulations, or whether the new form needs new regulations.

Item Type: Journal Article
Copyright Holders: 2001 Elsevier Science Ltd.
ISSN: 0263-2373
Keywords: e-Commerce company; international business; international taxation
Academic Unit/Department: Open University Business School
Item ID: 25044
Depositing User: Catherine Playle
Date Deposited: 07 Apr 2011 13:37
Last Modified: 22 Oct 2012 10:16
URI: http://oro.open.ac.uk/id/eprint/25044
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