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Publication
E-commerce “online” in the Enlarged European Union: consequences arising from the simultaneous adoption of the OECD permanent establishment definition and the COUNCIL Directive 2002/38/EC
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Authors
Advisor(s)
Abstract(s)
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.
Description
Keywords
E-commerce online Permanent establishment Corporate tax VAT
Citation
Lopes, José (2005). E-commerce “online” in the Enlarged European Union: consequences arising from the
simultaneous adoption of the OECD permanent establishment definition and the
COUNCIL Directive 2002/38/EC. In 4th Conference of the European Economics and Finance Society. Coimbra