Business / Commercial Law

Internet Business Commerce and Tax, 2nd Edition

By Julian J B Hickey
LexisNexis U.K. March 2012

Specifications

ISBN-13
9781846613043
Publisher
LexisNexis U.K.
Publication
March 2012
Format
Hardback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

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 mark 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.

Essential reading for:

  • In-house advisers
  • Solicitors and barristers specialising in tax and IT law
  • Practitioners in commercial firms advising on business matters
  • In-house lawyers employed by businesses seeking to generate revenue through the commercial exploitation of the internet
  • Accountants advising these businesses
  • International tax planners

Table of Contents

Part I: Introduction

  • Internet Business

Part II: Internet Business: Legal and Commercial

  • Structures for Internet Business
  • Commercial Intermediari
  • 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

Index

About the Author

Julian J.B. Hickey, Partner, Bird & Bird, LLP
Contributors
Shiv Mahalingham, Managing Director, Alvarez & Marshal Tax and UK LLP 
Colin Kendon, Head of UK Employee Incentives, Bird & Bird LLP

Reviews

Reviews of 'Internet Business: Commerce and Tax':

"impressively researched...for lawyers, particularly tax advisers, this book has to be an essential purchase"
An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers


Reviews of 'e-commerce, law, business and tax planning':

an excellent job of drawing together the various elements of United Kingdom tax law...that apply to electronic transactions ... very useful indeed
Taxation magazine

a good overview of the main tax issues that have evolved 
PLC magazine

valuable to those advising e-businesses 
The Tax Journal

extremely useful 
The  Legal Executive Journal

Out of stock
This title is currently unavailable for purchase.
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries

Recommended

You may also be interested in these books:

More titles from Business / Commercial Law

View all