Internet Business

Part I Introduction Internet Business Part II Internet Business: Legal and commercial Structures for Internet Business Commercial Intermediaries Contracts: Jurisdiction, governing law and formation Share Based Employee Incentives for Private Technology Companies Part III United Kingdom Taxation: General considerations E-commerce: Taxes on internet business E-commerce: Inbound UK activities Companies: Corporation tax E-commerce: Outbound UK activities Transfer Pricing Computer Software Part IV Value Added Tax Intra-EU trade: Goods Imports: Non-EU trade in goods Export: Non-EU and EU trade in goods Computer Software Electronically Supplied Services Part V Appendices