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06 December 2000 / Peter Jenkins
Issue: 3786 / Categories: Comment & Analysis
Peter Jenkins considers the application of VAT to e-commerce in the European Union

The advent of e-commerce – business transactions taking place through the electronic transmission of data over communications networks such as the Internet – has altered the business model in important respects by creating new sources of revenue new and much less cumbersome routes to market new alliances and synergies between businesses new and different supply chains and fulfilment models. It has altered the traditional ways of valuing businesses placing a premium on growth of the customer database and the potential of new ideas and technology rather than more solid measures of profitability though this may now be changing.

Also it has created huge uncertainty about taxation both sides of the Atlantic particularly in the area of consumption taxes which is the subject of this article. Can the existing tax base be maintained particularly given the difficulty of...

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