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

Dan Jerker B. Svantesson

doi:10.4324/9781315246017-37

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

Dan Jerker B. Svantesson^*

^*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

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 foasibility 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
Title of host publication	Privacy in the Information Society
Editors	Philip Leith
Place of Publication	London
Publisher	Taylor & Francis
Chapter	25
Pages	423-431
Number of pages	9
Volume	II
ISBN (Electronic)	9781315246017
ISBN (Print)	9781409441281
DOIs	https://doi.org/10.4324/9781315246017-37
Publication status	Published - 5 Dec 2016

Publication series

Name	The Library of Essays on Law and Privacy

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10.4324/9781315246017-37

Cite this

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'E-Commerce Tax: How the Taxman Brought Geography to the "Borderless" Internet', Revenue Law Journal, 17, pp. 1-9. / Svantesson, Dan Jerker B.
Privacy in the Information Society. ed. / Philip Leith. Vol. II London: Taylor & Francis, 2016. p. 423-431 (The Library of Essays on Law and Privacy).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Research › peer-review

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

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