Please use this identifier to cite or link to this item: http://hdl.handle.net/10198/2740
Title: 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
Authors: Lopes, José
Keywords: E-commerce online
Permanent establishment
Corporate tax
VAT
Issue Date: 2005
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
Abstract: 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.
URI: http://hdl.handle.net/10198/2740
Appears in Collections:DEG - Artigos em Proceedings Não Indexados ao ISI/Scopus

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