Internet Business

Commerce and Tax
2 ed
ISBN: 978-1-84661-304-3
Verlag: LexisNexis UK

Buch, Englisch, 350 Seiten, Format (B × H): 165 mm x 252 mm, Gewicht: 1222 g

Internet Business: Commerce and Tax is the second edition of the well received e-commerce: law, business and tax planning. In the ten years which have passed since the first edition was published and the dotcom bubble burst, tax has been a constant issue for all internet based businesses and transactions. This book examines the direct tax and VAT issues relevant to all the important areas of internet business. We are now witnessing a spectacular explosion of internet based businesses. Retailers are having to adapt to the opportunities and challenges of the marketplace, by creating and protecting a presence on the global market, and meeting the demands of supplying goods and services within an international market. This not only marks a radical transformation within our society, but also how we advise internet businesses. This book provides a much-needed overview of the main tax issues that are involved in carrying on internet business.

Autoren/Hrsg.

Hickey, Julian J B

Mahalingham, Shiv

Kendon, Colin

Fachgebiete

• Rechtswissenschaften Wirtschaftsrecht Handels- und Gesellschaftsrecht Handelsrecht, HGB, Handelsvertreter- und -maklerrecht

Inhaltsverzeichnis

Part I Introduction Internet Business Part II Internet Business: Legal and Commercial Structures for Internet Business Commercial Intermediaries Contracts: Formation and Legal Requirements Part III United Kingdom Taxation: General Taxes on Internet Business Inbound UK E-Commerce: Scope of Charge to Tax Corporation Tax: Setting Up and Operation of an Internet Business Outbound UK and International E-Commerce: Scope of Charge to Tax Transfer Pricing Computer Software Part IV Share-Based Employee Incentives Share-Based Employee Incentives for Private Technology Companies Charging Provisions under the Income Tax (Earnings and Pensions) Act 2003, Part 7 Reliefs Exits by Way of a Sale Disguised Remuneration Reforms Part V Value Added Tax: European Union Trade Value Added Tax Intra-EU Trade: Goods Imports: Non-EU Trade in Goods Exports and Dispatches: Non-EU and EU Trade in Goods Computer Software: VAT Aspects Services Supplied Electronically Part VI Case Study Case Study: Just-Eat Internet Business Appendices

Über Autor(innen)

Hickey, Julian J B
Partner, Bird & Bird, LLP

Mahalingham, Shiv
Managing Director, Alvarez & Marsal Tax and UK LLP

Kendon, Colin
Head of UK Employee Incentives, Bird & Bird LLP