Electronic Commerce in an InternationalEnvironment - A Tax Perspective

The rapid development of information and communication technology should increase thepotential of manufacturers/vendors to do business abroad employing electronic commerceconcepts. Currently, international transactions are often times linked to permanentestablishments or subsidiaries of suppliers in the customer’s country. Electronic commerce,however, will increasingly enable direct „cross-border“ transactions between supplier andcustomer. In this paper, a general model is used to analyze electronic commerce strategieswith respect to international taxation...