Essays about: "Cross-border e-commerce"

Showing result 1 - 5 of 8 essays containing the words Cross-border e-commerce.

1. 1. Presumptions on the place of supply for digital B2C services

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Erik Jonas Naujoks; [2020]
   Keywords : VAT; value added tax; place of supply; digital services; cross-border; presumptions; Implementing Regulation; services; determination place of supply; compliance burden; destination principle; split-payment method; OECD guidelines; evidence rule; VAT package; B2C; final consumers; e-commerce; TBE services; Law and Political Science;

   Abstract : According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. READ MORE

3. 2. So Far, Yet So Close. : An Examination of the Impact of Psychic Distance on Online Purchasing Behaviors of Consumers from five Countries

   University essay from Linnéuniversitetet/Institutionen för marknadsföring (MF)

   Author : Martina Dietrich; Audrey Fletcher; [2017]
   Keywords : Psychic Distance; E-Commerce; Consumer Ethnocentrism; Online Retail; Consumer Nationality; Country of Origin; Country Development;

   Abstract : The phenomenon of psychic distance has been thoroughly researched regarding its influence on the internationalization patterns of firms into foreign markets. Psychic distance has been determined by a plethora of existing literature as an inhibitor to trade; however, much of this research only takes on the perspective of the firm. READ MORE

4. 3. The Main Influencing Factors of Customer Trust in China’s Import Cross-Border E- commerce Business Model

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Lu Zhou; Jiaqi Liu; Yanzhu Lu; [2016]
   Keywords : Cross-Border; Online Shopping; E-Commerce; Customer Trust; Government; E- Retailers; Platforms; Third-Parties;

   Abstract : China’s import cross-border e-commerce (CICBEC) business model differs from other online shopping business models in both the participators and transaction processes. Government as an important participator has greatly promoted the healthy and rapid development of this business model. READ MORE

5. 4. How does the Swedish legislation impact foreign ECCs' establishment process on the Swedish e-commerce market? : Analysis of the legislation impact on e-commerce establishment process: a case study of Sweden

   University essay from Högskolan i Jönköping/IHH, Företagsekonomi

   Author : Adrien Mathieu; Linnéa Warnvik; [2016]
   Keywords : e-commerce; establishment process; ECCs; digital single market; legal barrier; legislation; resource based entry mode; internationalization; Swedish e-commerce market;

   Abstract : E-commerce is an arguably new way of trading goods or services for monetary values through electronic means. It has increased in volume over the past years and it is not predicted to stop increasing in Sweden. The Swedish market holds a substantial amount of internet users who are in fact e-consumers. READ MORE

6. 5. PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Petrit Ademi; [2014]
   Keywords : E-Commerce; PE threshold; Permanent Establishment; Article 5; Article 7; OECD; Source taxation; Business Profits; Law and Political Science;

   Abstract : Issues related to attribution of profits already exist in the traditional economic framework and are of a different nature, however these issues seem to become more bothersome in transactions conducted in e-commerce context, with an electronic economy. The matter is similar to the traditional economic problems in regard to transfer pricing adjustments; however these issues are much more complex due to the e-commerce nature, especially when considering the fact that multinational enterprises may gather data from different jurisdictions, and for different purposes, which makes the tracing of the source of the data highly complex. READ MORE