The Electronic Commerce Bill and the Integrative Adaptation Model of E-Commerce Regulation and Taxation

Azam, Rifat

doi:10.2139/ssrn.1735429

Cited by 3 publications

(2 citation statements)

References 86 publications

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“…Traditional laws are based on territorial boundaries and physical concepts, yet the sphere of the Internet is a non-physical medium constructed of a single global network whose boundaries are not territorial. Consequently, there is difficulty in applying territorial-based laws to the Internet and the e-commerce activities it hosts (Azam, 2010).…”

Section: Resultsmentioning

confidence: 99%

China’s Online Retail Market in an Era of Technological Innovations

Forer¹

2019

BLR

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The immense scope of global e-commerce sales, expected to reach USD 4.48 trillion by 2021, is growing much faster than e-commerce and online retail legislation. In China, where the number of online shoppers is expected to reach 798.8 million by 2020 of which almost 42% use mobile devices for payment, lawmakers have been overhauling internet law, and its efforts reveal innovative methods and criteria deserve closer observation. The article will focus on the analysis of e-commerce from three legal aspects: contracts, consumer protection and unfair competition. This area holds vast practical relevance, especially in a world constantly shifting from traditional transaction and shopping methods towards internet-based technology and online transactions. Hence, the importance of legal recourse that is able to rapidly adapt to the technological developments introduced by e-commerce. The article's findings indicate that specific regulation of e-commerce activities is vital in the virtual world, where conventional concepts of law and the laws themselves can be difficult to apply. From the analysis of the new PRC E-Commerce Law, it appears to be well-balanced in its goals by providing improved protection to all online trading parties and ensuring the safe development of China's online economy. However, it still raises some questions that require of further debate and lobbying, as will be presented in the article itself.

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Section: Resultsmentioning

confidence: 99%

China’s Online Retail Market in an Era of Technological Innovations

Forer¹

2019

BLR

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“…These challenges stem from the very basic character of e-commerce as global, borderless, virtual, and anonymous, whereas the national or international tax regime is a state-based regime focused on territorial borders and physical presence. These challenges can be divided into three categories, such as creating feasibility challenges question whether the current regime can be applied to e-commerce; or producing normative challenges question whether the current regime should be applied to e-commerce; or generating acceptability challenges question whether countries will accept the application of the current regime to e-commerce (Azam, 2007;Xu & Yang, 2008).…”

Section: Understanding Of the Conceptmentioning

confidence: 99%

Implementation of E-Commerce at the Grass Roots

Rahman

Ramos

2013

International Journal of Information Communication Technologies and Human Development

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This paper looks into the concepts of electronic commerce (e-commerce) through the utilization of the Internet technologies. The study introduces the concept in finding a contextual diagram and talks further about the evolution of e-commerce. Thereafter, it develops a framework after deducting through various business models using an exploratory review. However, the main thrust of the paper is to illustrate factors of challenges in introducing and enhancing e-commerce activities, especially in the context of developing countries relating to human-computer interactions. The study emphasizes on issues like, acceptability, credibility, feasibility, ethics, privacy and trust as major challenges in expanding e-commerce in developing countries. Before concluding, the study proposes a few hints of e-commerce advancement in developing nations as future research.

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Taxation of Electronic Commerce: Prospects and Challenges for Nigeria

Oduntan¹

2010

SSRN Journal

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The Electronic Commerce Bill and the Integrative Adaptation Model of E-Commerce Regulation and Taxation

Cited by 3 publications

References 86 publications

China’s Online Retail Market in an Era of Technological Innovations

China’s Online Retail Market in an Era of Technological Innovations

Implementation of E-Commerce at the Grass Roots

Taxation of Electronic Commerce: Prospects and Challenges for Nigeria

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