TAXING ELECTRONIC COMMERCE UNDER ETHIOPIAN LAWS - ABDALLAH, ABDULKARIM HUSSEN
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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…mehr

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Produktbeschreibung
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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Autorenporträt
I was born in 1990 in Ethiopia, Oromia (Bale Robe). I received my first Degree in Laws (LL.B) in July 2014 and Second Degree (LL.M) in Commercial and Corporate Law in April 2019 from Ambo University. I'm working as Public Prosecutor and per time lecture at Oromia State University in Ethiopia.