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Electronic Commerce and International Taxation:: A Square Peg in a Round Hole?

Author

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  • Frecknall Hughes, Jane
  • Glaister, Keith

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.

Suggested Citation

  • Frecknall Hughes, Jane & Glaister, Keith, 2001. "Electronic Commerce and International Taxation:: A Square Peg in a Round Hole?," European Management Journal, Elsevier, vol. 19(6), pages 651-658, December.
    • Handle: RePEc:eee:eurman:v:19:y:2001:i:6:p:651-658
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    Citations

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    Cited by:

    1. Guo Li & Na Li, 2019. "Customs classification for cross-border e-commerce based on text-image adaptive convolutional neural network," Electronic Commerce Research, Springer, vol. 19(4), pages 779-800, December.
    2. Wei Han, 2020. "The analysis on Chinese e-commerce tax losses based on the perspective of information asymmetry," Electronic Commerce Research, Springer, vol. 20(3), pages 651-677, September.
    3. Shuzhong Ma & Yuxi Chai & Hongsheng Zhang, 2018. "Rise of Cross†border E†commerce Exports in China," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 26(3), pages 63-87, May.
    4. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    5. Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).

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