1. Sirius Legal
De Scheemaecker Bogaerts Van den Brande
VAT & E-commerce
• Indirect e-commerce
• Distance sales
• Place of suppy
• Principle: VAT customer
• Direct e-commerce
• Definition: “electronically supplied services”
• Place of supply:
• Until 31/12/2014: customer
• except B2C both in EU: supplier
• From 01/01/2015: Customer

2. Sirius Legal
De Scheemaecker Bogaerts Van den Brande
Income Tax & E-commerce
• Taxation of the world wide income
• Double tax treaties (OECD)
• Permanent establishment (PE)
• Def: art. 5 model taks treaty
• “place of business”
• “fixed”
• “Through wich the business of the enterprise is carried on”
• Quid “website”
• Quid “server”
• “disposal”
• ISP?
• Cloud?