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Should the WTO deal with e-trade taxation issues?

Author

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  • John-ren Chen

    (Centre for the Study of International Institutions (CSI), University of Innsbruck, Universitaetsstr. 15, A6020 Innsbruck)

  • Christian Smekal

    (Centre for the Study of International Institutions (CSI), University of Innsbruck, Universitaetsstr. 15, A6020 Innsbruck)

Abstract

Electronic commerce may be a great equalizer that helps to reduce, or even to eliminate, distance-related barriers to trade, but it can also exacerbate a so-called ‘digital dividend’ vis-à -vis countries with technological and infrastructural deficiencies, especially developing countries. In the following we concentrate on trade distortion caused by taxation of e-trade in intangible goods. We believe this will have a particular ramification for the developing world. General Agreement on Trade in Services (GATS) provisions may be relevant to many concerns with respect to the regulations of e-commerce, such as online privacy protection, illegal or illicit content, cyber crime and fraud, en-forcement of contracts, consumer protection, and taxation. In this paper, we will focus our debate mainly on the issues of taxation of e-trade with respect to the two basic principles of the WTO, that is. the Most Favoured Nation (MFN) and the National Treatment (NT) principles.

Suggested Citation

  • John-ren Chen & Christian Smekal, 2009. "Should the WTO deal with e-trade taxation issues?," Progress in Development Studies, , vol. 9(4), pages 339-348, October.
    • Handle: RePEc:sae:prodev:v:9:y:2009:i:4:p:339-348
    DOI: 10.1177/146499340900900407
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    References listed on IDEAS

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    1. Jones, Kent, 2004. "Who's Afraid of the WTO?," OUP Catalogue, Oxford University Press, number 9780195166163, December.
    2. Homburg, Stefan, 2000. "Das einkommensteuerliche Ehegattensplitting," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 261-268.
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