TAXING ELECTRONIC COMMERCE UNDER ETHIOPIAN LAWS

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.