E-commerce “online” in the Enlarged European Union: consequences arising from t...

• Author(s): Lopes, José
• Date: 2005
• Persistent ID: http://hdl.handle.net/10198/2740
• Origin: Biblioteca Digital do IPB
• Subject(s): E-commerce online; Permanent establishment; Corporate tax; VAT
• Document Type: Article
• Language: English

Description

In this paper, we analyse the OECD permanent establishment definition and the COUNCIL Directive 2002/38/EC of 7 May 2002, applicable to radio and television broadcasting services and certain electronically supplied services for services provided by electronic means (e.g. Internet). Then, we analyse the implications that arise from simultaneously adopting both regulations in the context of electronic commerce “online”. For the moment, there are not available data concerning these regulations’ impact on corporate income tax base and as well as on consumption tax base in the Enlarged European Union. However, it seems that the framework created by these regulations is favourable to unfair (or harmful) tax competition within the UE regarding e-commerce “online”. Finally, we observe that the OECD permanent establishment and the COUNCIL Directive 2002/38/EC of 7 May 2002 created a “tax haven” for electronic commerce “online” in the Portuguese territory of Madeira Island.