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A thorough reference file of up-to-date information compiled by our expert editors and arranged in easily accessible sections. The fact file covers taxation and regulation of offshore e-commerce, the facilities and services needed, and reviews the business sectors and functions which can make use of offshore e-commerce
- Taxation of Offshore E-commerce
- Regulation of Offshore E-commerce
- Offshore E-commerce Facilities
- Offshore Professional and Financial Services
- Offshore E-commerce Applications


The jurisdictions section of has in-depth analyses of e-commerce in three leading jurisdictions - Bermuda, Gibraltar and the Isle of Man - and has links to summaries of e-commerce development in 25 other offshore jurisdictions
- Jurisdictions Menu


The glossary explains the meaning of many abbreviations and technical terms met with in offshore e-commerce
- Full Glossary


No-one likes to pay too much tax, and the overall burden of tax in the world's larger business jurisdictions is heavy not just in itself, but also imposes substantial and worsening administrative burdens on a business. Regulation in general just gets more and more complex, in addition.

Prior to the Internet, there was little that most types of business could do to rduce tax and regulation, although individual owners were often able to go 'offshore' with the proceeds of their work, and increasingly did so as tax levels rose. Individual tax levels have fallen back to some extent, and in some countries, but the taxman has become more efficient, and the classical equation of working onshore and enjoying offshore becomes ever harder to sustain.

The Internet has changed the equation, and this site attempts to explain why and how almost all businesses can substantially reduce their tax bills and preserve wealth by taking advantage of offshore e-commerce. This section in particular offers practical help in choosing a jurisdiction and in setting up an offshore e-commerce operation.


Describes how to go about setting up an entry-level e-commerce retailing operation, in case you want to do it yourself.


Describes the criteria that should be applied to choosing an offshore jurisdiction.


Describes the criteria that should be taken into consideration when starting an offshore e-commerce operation.


There are so many variable factors in the situation of each company, including business sector, ownership structure, country of origin, size, capital structure and level of profitability, to name just some, that it is hardly possible to illustrate the principles of offshore e-commerce in any general way. Still, case studies can show typical sequences of steps needing to be taken when going offshore, even if the detail will be different in each case.

The six case studies in this section cover six of the more likely business situations in which offshore has a lot to offer; but the truth is that the Internet has made it possible for almost every business in a high-tax country to get advantage offshore.

For direct assistance with establishing an offshore e-commerce operation, see our E-commerce Business Guide.

- Electronic Products Business to Business Case Study
- Electronic Products Consumer Case Study
- Physical Products Business to Business Case Study
- Physical Products Consumer case Study
- Offshore Banking and Financial Services Case Study
- Offshore Corporate Functions Case Study


Kazakhstan Clarifies E-Commerce Tax Exemption
by Tatiana Smolenskaya,, Moscow
Last updated 51 minutes ago | Thursday, March 22, 2018

The Department of State Revenues in Kazakhstan has issued a statement clarifying when e-commerce traders can claim an exception from income tax under the new tax code, which went into effect on January 1, 2018.
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PwC India Urges GST Regime Simplification
by Mary Swire,, Hong Kong
Tuesday, March 20, 2018

PwC India has called for simplification of India's goods and services tax regime, in a report to mark 200 days since the regime entered into force.
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Think Tank Urges SCOTUS Ruling For S Dakota In Quill Sales Tax Case
by Mike Godfrey,, Washington
Tuesday, March 13, 2018

Ahead of the US Supreme Court hearing on South Dakota v. Wayfair, Inc. on April 17, which will discuss whether states may tax internet retailers that have no physical presence within their territory, the Tax Foundation has discussed solutions for taxing e-commerce in the United States.
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Think Tank Critiques EU Digital Tax Proposal
by Ulrika Lomas,, Brussels
Tuesday, March 13, 2018

The European Union has yet to make an effective case in support of proposals for special taxes on large digital companies, according to a new paper by the European Centre for International Political Economy.
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EU Consults On Tackling E-Commerce VAT Non-Compliance
by Ulrika Lomas,, Brussels
Wednesday, February 28, 2018

The European Commission launched a consultation on February 27, 2018, on proposals to enhance the amount of data available to member states and European law enforcement bodies to better combat e-commerce VAT evasion and fraud.
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EU, Japan Finalize Landmark Free Trade Deal
by Ulrika Lomas,, Brussels
Monday, December 11, 2017

The EU's new free trade agreement with Japan, finalized by negotiators from both sides on December 8, 2017, has been described as the European bloc's most comprehensive yet.
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EU Auditors Concerned By Customs Tax Loopholes
by Ulrika Lomas,, Brussels
Friday, December 8, 2017

EU customs controls are not being applied effectively, an EU audit has found, with importers able to take advantage of loopholes to reduce or evade their duty liabilities.
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ECOFIN Approves VAT Overhaul For Digital Economy
by Ulrika Lomas,, Brussels
Tuesday, December 5, 2017

The European Commission has welcomed an agreement reached among EU finance ministers on the introduction of simpler and more efficient rules for businesses that sell goods online.
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EU States To Work Together To Stamp Out VAT Fraud
by Ulrika Lomas,, Brussels
Friday, December 1, 2017

On November 30 the European Commission released new tools intended to make the European Union's value-added tax system more resilient to fraud.
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UK To Continue Pushing For Effective MNE Tax Rules
by Jason Gorringe,, London
Monday, November 27, 2017

On November 22, the UK Government published for stakeholders' comments a position paper setting out its views on the challenges posed by the digital economy for the corporate tax system and its preferred solutions.
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