E-commerce tax: How the taxman brought geography to the 'borderless' Internet

D Svantesson

E-commerce tax: How the taxman brought geography to the 'borderless' Internet

D Svantesson

Faculty of Law

Research output: Contribution to journal › Article › Research › peer-review

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Abstract

Website operators engaged in cross-border e-commerce need to know the geographical location of those who visit their websites in order to comply with some current tax schemes. The literature discussing the technical feasibility of gaining such knowledge has so far largely overlooked the availability of so-called geo-identification. Against that background, this article examines the extent to which website operators engaged in crossborder e-commerce can rely on geo-identification as a means of ensuring compliance with tax law.

Original language	English
Article number	11
Number of pages	9
Journal	Revenue Law Journal
Volume	17
Issue number	1
Publication status	Published - 2007

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E-commerce tax: How the taxman brought geography to the 'borderless' InternetFinal published version, 330 KBLicence: CC BY-NC-ND

https://rlj.scholasticahq.com/article/6696Licence: CC BY-NC-ND

1 Chapter

'E-Commerce Tax: How the Taxman Brought Geography to the "Borderless" Internet', Revenue Law Journal, 17, pp. 1-9
Svantesson, D. J. B., 5 Dec 2016, Privacy in the Information Society. Leith, P. (ed.). London: Taylor & Francis, Vol. II. p. 423-431 9 p. (The Library of Essays on Law and Privacy).
Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

Cite this

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abstract = "Website operators engaged in cross-border e-commerce need to know the geographical location of those who visit their websites in order to comply with some current tax schemes. The literature discussing the technical feasibility of gaining such knowledge has so far largely overlooked the availability of so-called geo-identification. Against that background, this article examines the extent to which website operators engaged in crossborder e-commerce can rely on geo-identification as a means of ensuring compliance with tax law.",

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E-commerce tax: How the taxman brought geography to the 'borderless' Internet

Abstract

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Related Research Outputs

'E-Commerce Tax: How the Taxman Brought Geography to the "Borderless" Internet', Revenue Law Journal, 17, pp. 1-9

Cite this