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Commercial Communications and Services in the Information Society: Tax Implications of Electronic Commerce

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Vincent
AutorProf. Dr. Isabel Hernando
Cargo del AutorCommercial Communications and Services in the Information Society: Tax Implications of Electronic Commerce

Basically, commercial communications are all forms of communications designed to promote, directly or indirectly, the goods or services or image o a company, organization or person pursuing a commercial, industrial or craft activity or exercising a regulated profession. Therefore, any service normally provided for remuneration, at a distance, by electronic means and at the individual request of a recipient of services is commonly considered as services of the Information Society.

Businesses taking advantage of these capabilities include online marketing and advertising services, information services (financial, legal, medical); those engaged in the sale of real estate, the sale of medicines, products (wines, clothing, flowers, books, etc. ), the distribution of music, electronic banking, auctions, gaming and gambling.

These services are often already heavily regulated by national and international laws, and their migration 'on-line' create a new legal threshold from which the following assumptions can be made:

Tax Implications of Electronic Commerce.

The tax implications for electronic commerce include consumption or value added tax (VAT), sales tax and income tax. Within the context of electronic commerce, the two main problems with respect to tax are the control of the volume of sales (due to the diversity of countries where the customers or clients or products are located) and the localization of the operations necessary to identify the person making the income to establish the location of the transaction/consumption. [59]

Under existing international documents there are attempts to move away from the 'bit tax'[60] approach and the initial push to maintain the Internet as a tax-free zone[61]. These are giving way to the principle of territoriality and taxation based on the place of destination for those services classified as 'on-line' services or/and typical E-Commerce Transactions [62]: 'Electronic order processing of tangible products; Electronic ordering and downloading of digital products'; 'Electronic ordering and downloading of digital products for purposes of commercial exploitation of the copyright'; 'Updates and add-ons'; 'Limited duration software and other digital information licenses'; 'Single-use software or other digital product'; Application Hosting - separate License'; 'Application Hosting - Bundled Contract'; 'Application Service Provider' ('ASP'); 'ASP License Fees'; 'Web site hosting'; 'Software maintenance'; 'Data...

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