Slides taxation ecommerce sirius friday 20110930

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Slides taxation ecommerce sirius friday 20110930

  1. 1. Sirius LegalDe Scheemaecker Bogaerts Van den BrandeVAT & E-commerce• Indirect e-commerce• Distance sales• Place of suppy• Principle: VAT customer• Direct e-commerce• Definition: “electronically supplied services”• Place of supply:• Until 31/12/2014: customer• except B2C both in EU: supplier• From 01/01/2015: Customer
  2. 2. Sirius LegalDe Scheemaecker Bogaerts Van den BrandeIncome Tax & E-commerce• Taxation of the world wide income• Double tax treaties (OECD)• Permanent establishment (PE)• Def: art. 5 model taks treaty• “place of business”• “fixed”• “Through wich the business of the enterprise is carried on”• Quid “website”• Quid “server”• “disposal”• ISP?• Cloud?

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