1、1外文文献翻译原文THEVALUEADDEDTAXONELECTRONICCOMMERCEINTHEEUROPEANUNION1INTRODUCTIONTHISPAPERDISCUSSESAPPLICATIONOFTHEVALUEADDEDTAXVATTOELECTRONICCOMMERCEECOMMERCEINTHEEUROPEANUNIONEUELECTRONICCOMMERCEASDEFINEDBYABRAMSANDDOERNBERG,1997IS“THEUSEOFCOMPUTERNETWORKSTOFACILITATETHEPRODUCTION,DISTRIBUTION,SALE,AN
2、DDELIVERYOFGOODSANDSERVICES”MOSTECOMMERCEINVOLVESBUSINESSTOBUSINESSB2BTRANSACTIONSELECTRONICCOMMERCECAUSESTAXPROBLEMSPRIMARILYWHENITCROSSESBOUNDARIESBETWEENTAXINGJURISDICTIONSFOREXAMPLE,BETWEENMEMBERSOFTHEEUORBETWEENMEMBERSANDOTHERNATIONSONEIMPLICATIONISTHATPROBLEMSARELIKELYTOREQUIRECOOPERATIVESOLUT
3、IONSTHECOMMISSIONOFTHEEUROPEANCOMMUNITIESHEREAFTERTHEEUROPEANCOMMISSIONHASWRITTEN2000,“ECOMMERCEIS,BYITSNATURE,ATRULYGLOBALPROCESSANDNOTAXJURISDICTION,ACTINGINISOLATION,CANRESOLVEALLTHEISSUESITRAISESTHESUCCESSFULADMINISTRATIONANDAPPLICATIONOFTAXESWILLTOAGREATEXTENTDEPENDON,INTERALIA,ACHIEVINGANINTER
4、NATIONALCONSENSUS”THISPAPERFOCUSESONELECTRONICCOMMERCETHATCROSSESBORDERSANDTHENEEDFORINTERNATIONALCOOPERATIONFIRST,ITWILLBEUSEFULTOGETSEVERALBACKGROUNDISSUESOUTOFTHEWAY11SHOULDELECTRONICCOMMERCEBETAXEDTHEEUROPEANUNION2000HASEXPRESSEDTHEINTENT“TOBECOMETHEMOSTCOMPETITIVEANDDYNAMICKNOWLEDGEBASEDECONOMY
5、INTHEWORLD,CAPABLEOFSUSTAINABLEECONOMICGROWTHWITHMOREANDBETTERJOBSANDGREATERSOCIALCOHESION”EVENSO,THEPOSSIBILITYTHATECOMMERCESHOULDBENEFITFROMPREFERENTIALTAXATIONHASAPPARENTLYNEVERBEENCONSIDEREDSERIOUSLYINTHEEU,ASITHASINTHEUNITEDSTATESIN1998,THEEUROPEANCOMMISSIONSTATEDUNEQUIVOCALLY1998,“THEEUVATSYST
6、EMSHOULDPROVIDETHELEGALCERTAINTY,SIMPLICITYANDNEUTRALITYREQUIREDFORTHEFULL2DEVELOPMENTOFELECTRONICCOMMERCECERTAINTY,SIMPLICITYANDNEUTRALITYAREALLESSENTIALTOENSUREALEVELCOMPETITIVEPLAYINGFIELDFORALLTRADERSINTHEDEVELOPINGGLOBALMARKETPLACE,ANDTOAVOIDMARKETDISTORTIONS”ITNOTEDNEUTRALITYMEANSTHATTHECONSEQ
7、UENCESOFTAXATIONSHOULDBETHESAMEFORTRANSACTIONSINGOODSANDSERVICES,REGARDLESSOFTHEMODEOFCOMMERCEUSEDORWHETHERDELIVERYISEFFECTEDONLINEOROFFLINETHECONSEQUENCESOFTAXATIONSHOULDBETHESAMEFORSERVICESANDGOODSWHETHERTHEYAREPURCHASEDFROMWITHINORFROMOUTSIDETHEEUEUROPEANCOMMISSION,1998EMPHASISREMOVEDITISDIFFICUL
8、TTOTAXSOMEKINDSOFTRANSACTIONSBUTTHELIKELYLOSSOFTAXREVENUEISEASILYOVERSTATEDTHETYPESOFTRANSACTIONSMOSTLIKELYTOLEADTOREVENUELOSSESAREACTUALLYAQUITEINSIGNIFICANTPARTOFTHEPOTENTIALVATBASE12THEWORKOFTHEOECDTAGSTHEEUHASATTEMPTEDTORESOLVEMANYOFTHEISSUESDISCUSSEDINTHISPAPERTHESEARENOTEDBELOWATTHESAMETIME,PA
9、RALLELEFFORTSAREUNDERWAYINTHEORGANISATIONFORECONOMICCOOPERATIONANDDEVELOPMENTOECDTHATARELIKELYTOCONDITIONANYTHINGTHEEUDOESTHEOECDHASESTABLISHEDFIVETECHNICALADVISORYGROUPSTAGS,CONSISTINGOFREPRESENTATIVESOFBOTHMEMBERANDNONMEMBERNATIONS,REPRESENTATIVESOFBUSINESS,ANDOUTSIDEEXPERTS,TOCONSIDERQUESTIONSOFT
10、AXPOLICYANDADMINISTRATIONPOSEDBYELECTRONICCOMMERCETHEWORKOFTHETECHNOLOGYANDCONSUMPTIONTAXTAGSISESPECIALLYRELEVANTTOTHEVAT2THETEXTBOOKVATSTANDARDTEXTBOOKDESCRIPTIONSSAYTHATTHEVATLEVIEDINTHEEUISADESTINATIONBASEDTAXIMPORTSARETAXEDANDEXPORTSAREZERORATEDANDTHUSOCCURTAXFREESECTION5EXPLAINSTHATTHISDESCRIPT
11、IONISNOTNECESSARILYACCURATEFORSOMESERVICES,ANDEXAMINESTHEMAY2002EUROPEANCOMMISSION,2002A,2002BDIRECTIVEFORREFORMOFTHEVATONELECTRONICCOMMERCESECTIONS3AND4SETTHESTAGEFORTHATDISCUSSIONBYASKINGINSECTION3HOWTHEDESTINATIONPRINCIPLEISCURRENTLY3IMPLEMENTEDFORTANGIBLEPRODUCTSANDINSECTION4HOWITMIGHTBEIMPLEMEN
12、TEDFORINTANGIBLEPRODUCTSTOTHISEND,ITISUSEFULTODIVIDEINTERNATIONALCOMMERCEINTOFOURCATEGORIESSHOWNINTABLE1,DEPENDINGONAWHETHERITINVOLVESATANGIBLEPRODUCTORANINTANGIBLEDIGITIZEDPRODUCTORSERVICEANDBWHETHERTHEPURCHASERISAREGISTEREDTRADEROREITHERACONSUMERORANUNREGISTEREDTRADER“OTHER”THEBOXESDEALINGWITHTANG
13、IBLEPRODUCTSDISTINGUISHBETWEENTRADEWITHOTHERMEMBERSOFTHEEUINTERNALTRADEANDTRADEWITHNONMEMBERSEXTERNALTRADETHESEISSUESAREDISCUSSEDINSOMEWHATGREATERDETAILINMCLURE,2003A3IMPLEMENTINGTHEDESTINATIONBASEDVATONTANGIBLEPRODUCTS31EXTERNALTRADETANGIBLEPRODUCTSIMPORTEDINTOTHEEUVIACOMMERCIALCHANNELSBYEITHERREGI
14、STEREDTRADERSOROTHERSCASES1AAND2AARETAXEDATTHEBORDER,WHETHERORDEREDELECTRONICALLYORBYCONVENTIONALMEANS,ASAREPURCHASESOFRETURNINGTOURISTSTHEPRIMARYADMINISTRATIVEPROBLEMCREATEDBYTHEADVENTOFECOMMERCEISTHEINCREASEDVOLUMEOFSMALLPACKAGESPASSINGTHROUGHCUSTOMSENHANCEDEXEMPTIONSFORSMALLSHIPMENTS,WHICHMAYBERE
15、QUIREDTOAMELIORATETHISPROBLEM,WOULDADVERSELYAFFECTBOTHTHEECONOMICNEUTRALITYANDTHEFAIRNESSOFTHESYSTEM,ASWELLASREVENUESINDESTINATIONSTATES32INTERNALTRADEUNDERTHECURRENT“TRANSITIONAL”VATSYSTEM,TANGIBLEPRODUCTSMOVINGBETWEENMEMBERSOFTHEEUARETREATEDDIFFERENTLY,DEPENDINGONWHETHERTHEYAREBOUGHTBYREGISTEREDTR
16、ADERSCASE1BORBYOTHERSCASE2BINTHEFORMERCASE,EXPORTSAREZERORATEDINTHESTATEOFORIGINUNDERTHESYSTEMOF“REVERSECHARGING,”PURCHASERSAREEXPECTEDTOSELFASSESSTHETAXOFTHEDESTINATIONSTATEUNDERTHEVATINFORMATIONEXCHANGESYSTEMVIES,TAXABLEPERSONSAREREQUIREDTOFILEQUARTERLYREPORTSDETAILINGSUPPLIESTO,ANDIMPORTSFROM,OTH
17、EREUMEMBERSSALESFROMAVENDORLOCATEDINONEMEMBERSTATETOCONSUMERSANDUNREGISTEREDTRADERSLOCATEDINANOTHEREG,MAILORDERANDTELEPHONESALES,WHICHARECOMMONLYCALLED“DISTANCESELLING”ARETREATEDDIFFERENTLY,DEPENDINGONTHEVOLUMEOFSALESTHEVENDORMAKESTOCUSTOMERSLOCATEDINTHEOTHERMEMBERSTATEIFSALESFALLBELOWATHRESHOLD,THE
18、YARE4SIMPLYSUBJECTTOTHEVATOFTHESTATEWHERETHEVENDORISLOCATEDIFTHEYEXCEEDTHATTHRESHOLD,THEVENDORMUSTREGISTERINTHESTATEWHERECUSTOMERSARELOCATEDANDCOLLECTTHEVATOFTHATSTATEINSUMMARY,THEEUVATISTRULYADESTINATIONBASEDTAXFORTANGIBLEGOODS,EXCEPTINTHECASEOFINTRAEUSALESTOCONSUMERSANDUNREGISTEREDTRADERSBYVENDORS
19、WHOSESALESFALLBELOWTHETHRESHOLDFORREGISTRATIONINTHESTATEOFDESTINATIONAND,OFCOURSE,CROSSBORDERSHOPPING4INHERENTDIFFICULTIESOFIMPLEMENTINGADESTINATIONBASEDVATONINTANGIBLEPRODUCTSREVERSECHARGINGISEMPLOYEDFORPURCHASESOFINTANGIBLEPRODUCTSANDSERVICESBYREGISTEREDTRADERSCASE3THEOPTIONOFCOLLECTINGTAXATTHEBOR
20、DERDOESNOTEXISTTHEPRIMARYPROBLEMINTHISCASEANDITISNOTANINSIGNIFICANTONEISTHATVENDORS,WHETHERLOCATEDINTHEEUORELSEWHERE,WOULDNEEDTOBEABLETODIFFERENTIATEBETWEENSALESTOREGISTEREDTRADERSANDSALESTOOTHERS,SINCEZERORATINGSHOULDBELIMITEDTOTHEFORMERTHISWOULD,OFCOURSE,BEMUCHEASIERFORVENDORSINEUSTATESTHANFORVEND
21、ORSINTHIRDCOUNTRIESTHETRULYDIFFICULTPROBLEMISHOWTOCOLLECTADESTINATIONBASEDTAXONPURCHASESOFINTANGIBLEPRODUCTSBYCONSUMERSANDUNREGISTEREDTRADERSCASE4ASTHEEUROPEANCOMMISSION2000NOTED,“THISISANEWTYPEOFBUSINESSTRANSACTION,WHICHHADNOTBEENENVISAGEDWHENTHEEXISTINGLEGISLATIVEBASEWASBEINGDRAWNUPFURTHERMORE,THE
22、COMPLIANCE,CONTROLANDENFORCEMENTMODELSCURRENTLYAVAILABLETOTAXADMINISTRATIONSWERESICLIKELYTOBEINADEQUATEINCERTAINRESPECTS”REVERSECHARGINGISNOTAREALISTICOPTIONFORCONSUMERSANDSMALL,UNREGISTEREDTRADERSITWOULDAMOUNTTOATAXONHONESTYTHATUSEXPERIENCEINDICATESWILLNOTBEPAIDONTHEOTHERHAND,ITSEEMSTHATREVERSECHAR
23、GINGCOULDBEUSEDTOCOLLECTTAXONIMPORTSOFDIGITIZEDPRODUCTSBYEXEMPTENTITIES,IFTHATWEREDESIREDREQUIRINGVENDORSOFDIGITALCONTENTLOCATEDINOTHERJURISDICTIONSWHETHERINMEMBERSTATESORNONMEMBERSOFTHEEUTOCOLLECTTHETAXOFTHENATIONWHERETHECUSTOMERRESIDESISPROBLEMATICFORSEVERALREASONSFIRST,VENDORSDONOTNECESSARILYKNOW
24、THELOCATIONOFTHEIRCUSTOMERSANDDONOT5WANTTOCHANGETHEIRBUSINESSPLANSORINCUROTHERCOSTSTOINCORPORATETHISFUNCTIONSECOND,DESTINATIONSTATESGENERALLYHAVENO“TEETH”INDEALINGWITHVENDORSWHOHAVENOPHYSICALPRESENCEWITHINTHEIRBORDERSTHEEUROPEANCOMMISSION2000SUGGESTSTHATTHERISKOFINCURRINGLARGEUNPAIDTAXLIABILITIESTOE
25、UMEMBERSANDTHENEEDFORLEGALPROTECTIONEG,OFCOPYRIGHTSANDOTHERINTELLECTUALPROPERTYINTHEDESTINATIONSTATEWILLINDUCEVENDORSTOREGISTERANDCOLLECTTAXBUTTHEOECDTECHNOLOGYTAGOECD,2000NOTES,“THEABILITYOFATAXJURISDICTIONTOENFORCESUCHATAXREGIMEBEYONDTHEIRBORDERSWILLBESPOTTYATBEST,LEADINGTOMARKETDISTORTIONSANDINEQ
26、UALITIES”THIRD,WHILETHISAPPROACHMIGHTWORKFORTHEEU,WHEREVATLAWSARERELATIVELYHARMONIZED,ITCOULDHARDLYBETHEINTERNATIONALSTANDARD,WITHOUTSUBSTANTIALUNIFORMITYOFTHEVATSOFVARIOUSNATIONSITISUNREASONABLETOEXPECTNONRESIDENTVENDORSTOCOMPLYWITHTHEDIVERSEVATLAWSOFMORETHAN100COUNTRIESEXPECTINGTHETAXAUTHORITIESOF
27、THENATIONWHERETHEVENDORISLOCATEDTOCOLLECTTHETAXANDREMITTHETAXTOTHEJURISDICTIONOFDESTINATIONISEVENLESSLIKELYTOBESUCCESSFULPROBLEMSALREADYIDENTIFIEDWOULDBECOMPOUNDEDBYTHELACKOFINCENTIVESTOCOLLECTTHETAXSOMEHAVESUGGESTEDTHAT“TECHNOLOGY”COULDBEEMPLOYEDTOADMINISTERTAXESONDIGITALCONTENTTHUS,PRIVATEFIRMSMIG
28、HTSTORESALIENTFEATURESOFTHETAXLAWSOFVARIOUSNATIONSONTHEIRCOMPUTERSANDCALCULATETHETAXDUEONANYTRANSACTION,DEPENDINGONTHEPRODUCTANDTHENATUREANDLOCATIONOFTHECUSTOMER4WHILESUCHSYSTEMSAREALREADYBEINGUSED,ESPECIALLYFORTHECOLLECTIONOFTAXONTANGIBLEPRODUCTS,THESEPROPOSALSSUFFERFROMMANYOFTHEPROBLEMSALREADYMENT
29、IONEDEG,THEOFTENINHERENTINABILITYTOIDENTIFYTHELOCATIONOFTHEPURCHASEROFDIGITALCONTENTTHEEUROPEANCOMMISSIONHASSUGGESTEDTHATCREDITCARDCOMPANIESCOULDPERFORMTHISTASKBUTTHECOMPANIESCURRENTLYARENOTSETUPFORTHETRANSMISSIONOFTHEMASSIVEAMOUNTSOFDATATHATISIMPLIEDTHEOECDTECHNOLOGYTAGOECD,2000,ANNEXVHASCONCLUDEDC
30、HANGINGTHEAUTHORISATIONPROCESSINORDERTOVERIFYANADDRESSFORTAXPURPOSESWOULDREQUIREALTERINGFUNDAMENTALBUSINESSPOLICIESANDPROTECTIONSWHICHCOULDLEAD6TOCONSIDERABLESYSTEMMODIFICATIONSATSIGNIFICANTCOSTSTOTHECREDITCARDINDUSTRYCHANGINGTHEAUTHORISATIONPROCESSWOULDNOTONLYDELAYTHEAUTHORISATIONOFTRANSACTIONS,BUT
31、ITWOULDALSOSLOWDOWNCOMMERCETHEEFFECTOFSUCHCHANGESUNDERMINESPRINCIPLESOFNEUTRALITYBETWEENDIGITALLYDELIVEREDGOODSANDPHYSICALLYDELIVEREDGOODSBECAUSEINAPHYSICALGOODSENVIRONMENTONLYONEAUTHORISATIONWOULDBEREQUIREDPERHAPSTHEMOSTPROMISINGAPPROACHTOSOMEBUTNOTALLOFTHESEPROBLEMSINVOLVESUSINGDIGITALCERTIFICATES
32、ANDDIGITALSIGNATURESTHESESYSTEMSEMPLOYCERTIFICATEAUTHORITIESTOGUARANTEETHATTHEBUYERISWHOITCLAIMSTOBETHELOCATIONOFTHEPURCHASERANDWHETHERORNOTTHEPURCHASERISAREGISTEREDTRADERTHEYARE,INSOMERESPECTS,SIMILARTOTHEVIESEMPLOYEDFORTRANSACTIONSWITHINTHEEUTHEOECDTECHNOLOGYTAGOECD,2000NOTESBOTHTHEPROMISEOFTHISTE
33、CHNOLOGYANDOBSTACLESTOITSUSEDISTINCTIONBETWEENCONSUMERSANDBUSINESSISNOTSOMETHINGINHERENTTOINTERNETTECHNOLOGYTHISMEANSTHATTHEDISTINCTIONONLINEWILLONLYBEACHIEVEDTHROUGHTHEINTRODUCTIONOFANIDENTIFIERDIGITALCERTIFICATESAREWORTHYOFINVESTIGATIONASHAVINGTHEPOTENTIALTODELIVERTHISFEATUREITSHOULDBENOTED,HOWEVE
34、R,THATINSOMELEGALSYSTEMS,ONLYNATURALPERSONSMAYHOLDCERTIFICATESANDTHEPERSONINTHEIRCORPORATEFUNCTIONMAYONLYBEDISTINGUISHABLEFROMTHEPRIVATEPERSONTHROUGHTHEUSEOFANATTRIBUTEFIELD5THEEUDIRECTIVEONTAXINGDIGITALCONTENTARTICLE9OFTHE6THDIRECTIVE,WHICHESTABLISHESTHEBASICGROUNDRULESFORTHEIMPOSITIONOFVATINTHEEU,
35、PROVIDESTHATFORMANYSERVICESBOUGHTBYHOUSEHOLDSANDUNREGISTEREDTRADERSTHEPLACEOFSUPPLYISTHELOCATIONOFTHESUPPLIERTAXONSALESOFSERVICESTOREGISTEREDTRADERSISHANDLEDBYREVERSECHARGINGTHISIMPLIESTHATFORSUCHSERVICESTHEVATISANORIGINBASEDLEVYINPRACTICALTERMSTHISMEANSTHATIMPORTSOFTHESESERVICESINTOTHEEUFROMNONMEMB
36、ERSTATESARENOTSUBJECTTOTAX,THATEXPORTSOFSERVICESFROMTHEEUARESUBJECTTOTHEVATOFTHEMEMBERSTATEWHERETHESUPPLIEROFSERVICESISLOCATED,ANDTHATINTRAEUSALESOFTHESESERVICESPAYTHEVATOFTHEEXPORTINGSTATE,RATHERTHANTHATOFTHEDESTINATIONSTATETHISRULE,WHICHMAYHAVEBEENSATISFACTORYWHENINITIALLYADOPTED,HASBECOME7INCREAS
37、INGLYUNTENABLE,ASITPLACESEUBASEDSERVICEPROVIDERSATACOMPETITIVEDISADVANTAGEINBOTHEUANDFOREIGNMARKETSIN1999,RESPONDINGTOCOMPETITIONFROMTELECOMMUNICATIONSCOMPANIESLOCATEDINNONMEMBERSTATES,THEEUMODIFIEDTHE6THDIRECTIVETOPROVIDEAVATEXEMPTIONFORTELECOMMUNICATIONSERVICESTHATEUBASEDSUPPLIERSPROVIDETOCUSTOMER
38、SOUTSIDETHEEUANDAPPLYVATTOTELECOMMUNICATIONSERVICESPROVIDEDBYNONEUBASEDSUPPLIERSTOCUSTOMERSINTHEEUFORTHISPURPOSE,NONEUBASEDSUPPLIERSOFTELECOMMUNICATIONSERVICESAREREQUIREDTOREGISTERFORTAXPURPOSESINEACHMEMBERSTATEINWHICHTHEYHAVECUSTOMERSANDTOCOLLECTTHEVATOFTHATSTATESIGNIFICANTLYANDANOMALOUSLYEUBASEDSU
39、PPLIERSOFTELECOMMUNICATIONSSERVICESTOCUSTOMERSINOTHEREUMEMBERSTATESCONTINUETOAPPLYTHEVATOFTHEMEMBERSTATEINWHICHTHESUPPLIERISESTABLISHEDINMAY2002THEEUAGREEDTOEXTENDTHESAMETREATMENTWITHANIMPORTANTMODIFICATIONTOTAXATIONOFDIGITALCONTENT,WHICHITLIKETHEOECDHADPREVIOUSLYARGUEDSHOULDBETAXEDASSERVICES,RATHER
40、THANASGOODSSEEEUROPEANCOMMISSION,2002A,2002BTHEMODIFICATIONWASTHATANONEUSERVICEPROVIDERMAKINGSALESTONONREGISTEREDCUSTOMERSIE,HOUSEHOLDSANDNONREGISTEREDTRADERSINTHEEUCOULD,ATITSOPTION,REGISTERANDPAYTAXINONLYONEMEMBERSTATE,BUTATTHETAXRATESOFTHEMEMBERSTATESWHEREITSUNREGISTEREDCUSTOMERSRESIDEMEMBERSTATE
41、SRECEIVINGTAXPAYMENTSFROMNONEUVENDORSWOULDPASSTHEMONTOTHEMEMBERSTATEOFRESIDENCEOFPURCHASERSTAXONSALESTOREGISTEREDTRADERSWOULDBECOLLECTEDVIAREVERSECHARGING,ASNOWEXPORTSOFDIGITALCONTENTFROMTHEEUWOULDOCCURFREEOFTAXFORTRADEINDIGITALCONTENTWITHINTHEEUTHEORIGINALRULESLARGELYORIGINBASED,EXCEPTINTHECASEOFSA
42、LESTOREGISTEREDTRADERSWOULDSTILLAPPLY,ASINTHECASEOFTELECOMMUNICATIONSSEESANDERSON,HOUTZAGERANDMERRILL2002ANDHINNEKENS2002FORFURTHERDETAILSTHEEUDIRECTIVEWASIMMEDIATELYCONDEMNEDASUNFAIRANDINCONSISTENTWITHECONOMICNEUTRALITYANDOTHERPRINCIPLESOFINTERNATIONALTAXATIONBECAUSEOFTHEFOLLOWING5THECONTINUEDDEVIA
43、TIONFROMDESTINATIONBASEDTAXATIONOFINTRAEUSALESOF8DIGITALCONTENTTOCONSUMERSANDUNREGISTEREDTRADERSWOULDCREATEANINCENTIVEFOREUFIRMSSELLINGDIGITALCONTENTINTHEEUMARKETTOESTABLISHTHEIRRESIDENCEINLOWTAXMEMBERSTATES,PLACINGTHEMATACOMPETITIVEADVANTAGE,RELATIVETOBOTHNONEUVENDORSANDEUVENDORSLOCATEDINHIGHTAXMEM
44、BERSNONEUVENDORSSELLINGINHIGHTAXJURISDICTIONSWOULDBEATACOMPETITIVEDISADVANTAGE,RELATIVETOEUVENDORSLOCATEDINOTHERJURISDICTIONS,ANDACOMPETITIVEADVANTAGEINLOWTAXJURISDICTIONSTAXONSOMECOMPETINGPRODUCTSCOULDDEPENDONWHETHERTHEPRODUCTISDELIVEREDINTANGIBLEFORMEG,SOFTWAREONADISKETTEORININTANGIBLEFORMDOWNLOAD
45、EDSOFTWARESOMEPRODUCTSTHATARETAXEDATREDUCEDORZERORATESWHENDELIVEREDINTANGIBLEFORMEG,BOOKSMIGHTBETAXEDATSTANDARDRATESWHENDELIVEREDONLINENONEUVENDORSWILLFACEGREATERCOMPLIANCEBURDENSTHANTHEIREUCOUNTERPARTSANONEUVENDORCOULDAVOIDHIGHERTAXESANDMINIMIZECOMPLIANCEPROBLEMSBYESTABLISHINGITSELFWITHINTHEEUPRESU
46、MABLYINALOWTAXJURISDICTIONTHATISEVIDENCEOFDISTORTIONOFBUSINESSDECISIONSREQUIRINGNONEUVENDORSNOTHAVINGNEXUSWITHINTHEEUTOCOLLECTTAXWASSEENBYSOMETOINVOLVEEXTRATERRITORIALAPPLICATIONOFEULAWSOURCETHEVALUEADDEDTAXONELECTRONICCOMMERCEINTHEEUROPEANUNIONBYCHARLESEMCLURE,JRINTERNATIONALTAXANDPUBLICFINANCE,10,
47、753762,2003STANFORDUNIVERSITY,STANFORD,CA,9430560109译文欧洲国家电子商务的增值税1介绍本文讨论了欧盟国家电子商务行业增值税的施行情况。电子商务由ABRAMS和DOERNBERG1997年定义是“使用计算机网络促进货物和服务生产、发行、销售和交付”。多数电子商务涉及企业对企业B2B交易。电子商务所引起的税收问题，主要是当它跨越司法管辖区之间的征税范围而产生的问题。例如，欧盟间的成员之间或与其他国家的成员，这一问题的解决方法可能需要国家间的共同合作。欧洲共同体（以下简称欧盟）委员会已在（2000年）致函中提出，“电子商务由于它的性质是一个真正全球
48、化的进程。没有税收管辖权，不孤立行事，才能解决所有的问题成功的管理和税收应用将在很大的程度上取决于国家间实现了国际共识这篇论文强调了电子商务在跨越国界时，需要进行国际合作。首先，这将有益于解决一些背景问题。11电子商务应该征税欧洲联盟（2000年）表达了原意“想拥有在世界上更多更好的就业机会和更大的社会凝聚力可持续经济增长能力，最具竞争力和活力的知识型经济。”即便有这种可能性，但是，欧盟显然从来没有认真考虑电子商务应受益于税收优惠，因为它后来是在美国首先实施可。1998年，欧洲委员会毫不含糊地表示“欧盟增值税体系应提供的法律确定性，简单性和中立性为电子商务的全面发展确定性，简单性和中立性都要求
49、必须确保在全球市场上创造一个为贸易商公平竞争的商业环境，避免市场扭曲”。它指出中立性意味着税收的中立性应是在相同的商品和服务交易，不论是商业模式交付使用或是否网上交付。税收的中立性应是在相同的商品和服务交易，不论他们是否来自内部或来自欧盟以外购买。某些种类的交易税很难征税。但是税收损失是很容易被夸大，交易最有可能导致的收入损失实际上是一个相当微不足道的一部分潜在的增值税。1012经合组织TAGS的工作欧盟试图解决本文所讨论的许多问题，这些会在以下注明。同时欧盟努力在经济合作与发展组织（经合组织）有可能不进行任何条件的限制。经合组织建立了五个技术咨询小组（TAGS），由会员及非会员国，业务代表和专家代表组成，包括考虑由电子商务带来的税收政策和管理问题以及技术和税收（TAGS）中特别是有关增值税的工作。2教科书中的增值税标准教科书的描述说，在欧盟增值税是用来免税的，因为它以征收基础的税收为目标实施征收进口和出口零税率。第5条解释说，这些描述并不一定准确地是对某些服务，并研究了2002年5月（欧洲委员会，2002年）条例中关于电子商务的增值税改革。第3条和第4条的讨论了（第3条）目前如何在目的地有原则地在有形资产中实现和（第4条）如何在无形资产中实施等问题。为此，这有必要将国际贸易分成四类，这取决于一是否涉及有形的产品或无形资产（数字化）产品或服务；二是买方是否是注册商或任一消费者或
