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1、International Tax and Public Finance, 10, 753–762, 2003c 2003 Kluwer Academic Publishers. Printed in the Netherlands.The Value Added Tax on Electronic Commercein the European UnionCHARLES E. MCLURE, Jr.mclure@hoover.stanford.eduSenior Fellow, Hoover Institution, Stanford University, St
2、anford, CA, 94305-6010AbstractThis paper concludes that any failure to apply value-added tax (VAT) to electronic commerce crossing bordersbetween EU Member States and other countries should not affect the VAT liability of registered traders, even ifthe reverse charge rule (taxation in
3、the hands of recipients) is not applied. The only type of e-commerce that isproblematic involves sales of digital content to consumers and unregistered traders. However, such sales constitutea minuscule fraction of purchases by households and unregistered traders (given the extremely l
4、ow level of small-business exemptions). Thus, while many believe that the question of how to tax e-commerce under the VAT isurgent, how it is resolved may not be very important.Keywords: Value Added Tax, European Union VAT, taxation of electronic commerceJEL Code: H201.IntroductionThi
5、s paper discusses application of the value added tax (VAT) to electronic commerce (e-commerce) in the European Union (EU). Electronic commerce (as defined by Abrams andDoernberg, 1997) is “the use of computer networks to facilitate the production, distribution,sale, and delivery of good
6、s and services.” Most e-commerce involves business-to-business(B2B) transactions.Electronic commerce causes tax problems primarily when it crosses boundaries betweentaxing jurisdictions—for example, between members of the EU or between members andother nations. One implication is that
7、problems are likely to require cooperative solutions.The Commission of the European Communities (hereafter the European Commission) haswritten (2000), “E-commerce is, by its nature, a truly global process and no tax jurisdiction,acting in isolation, can resolve all the issues it rais
