E-Commerce Taxation and Cyberspace Law: The Integrative Adaptation Model

34 Pages Posted: 22 May 2009

See all articles by Rifat Azam

Rifat Azam

Harry Radzyner School of Law, Interdisciplinary Center Herzliya

Date Written: 2007


This article argues that the current debate on international taxation of e-commerce is totally tax oriented and ignores cyberspace law and that this separation is unjustified and harmful to the development of e-commerce taxation law. Mutual intellectual feeding and integrative debate that is open and interesting to the general legal scholarly community is necessary to improve ecommerce law. To begin a debate on e-commerce taxation as part of cyberspace law, the author describes and incorporates for the first time the primary cyberspace literature into the e-commerce taxation debate. The author draws lessons from judicial jurisdiction in cyberspace, criminal law in cyberspace, and copyright law in cyberspace to argue that the law of cyberspace can help evolve the e-commerce tax regime. The article also examines the changes in these fields of law as they have adapted to cyberspace. Finally, the article presents the Integrative Adaptation Model to integrate the cyberspace law and e-commerce taxation debates. The Integrative Adaptation Model consists of four layers of adaptation: (1) developing income-classification rules and residency rules by case law, (2) introducing new source rules based on the location of the parties to the transaction and the physical income-production components, (3) using technology to apply the tax regime to ecommerce, and (4) gaining international consensus through international treaties. The Integrative Adaptation Model is appropriate for taxing international e-commerce income.

Keywords: e-commerce, taxation, internet law, cyberspace, international taxation, interdisciplinary, technology law, globalization

Suggested Citation

Azam, Rifat, E-Commerce Taxation and Cyberspace Law: The Integrative Adaptation Model (2007). Virginia Journal of Law and Technology, Vol. 12, No. 5, Summer 2007, Available at SSRN: https://ssrn.com/abstract=1406416

Rifat Azam (Contact Author)

Harry Radzyner School of Law, Interdisciplinary Center Herzliya ( email )

P.O. Box 167
Herzliya, 46150
972-9-9527948 (Phone)

HOME PAGE: http://portal.idc.ac.il/faculty/en/pages/profile.aspx?username=razam

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