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Taxing Electronic Commerce Under Ethiopian Laws by Abdulkarim Hussen Abdallah

Taxing Electronic Commerce Under Ethiopian Laws

by Abdulkarim Hussen Abdallah
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Book cover type: Paperback
  • ISBN13: 9786208222529
  • Binding: Paperback
  • Subject: N/A
  • Publisher: LAP Lambert Academic Publishing
  • Publisher Imprint: LAP Lambert Academic Publishing
  • Publication Date:
  • Pages: 116
  • Original Price: GBP 51.0
  • Language: English
  • Edition: N/A
  • Item Weight: 182 grams
  • BISAC Subject(s): General

Technology has impacted the incidence and manner in which taxation is imposed. The geographical foundation of the existing taxing system and non-territorial character of e-commerce is at the heart of the challenge that e-commerce poses to taxation. The problems of buyers identification, difficulty of establishing location/residence and status of party to e-commerce transaction are substantive challenges for Ethiopian VAT in the era e-commerce.The Book addresses the potential tax revenue sources of e-commerce for Ethiopia and the adequacy of Ethiopian VAT law in addressing the newly emerged Electronic Commerce Transaction. The Book Comparatively addresses the Global and regional initiatives of E-commerce Taxation. The Book also shows the legal gaps of the existing VAT law for policy makers, so that the country maximize its revenue from e-commerce.

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