Internet Business Law Services (IBLS), www.IBLS.com, is an online legal platform for global Internet and E-Commerce laws and has attained the highest respect of the international business and legal community as the leader in Internet and E-Commerce law. IBLS headquarters are in Irvine, California, with offices in the EU.

The first book, entitled "Global E-Business Law and Taxation", is a part of an Internet/E-Commerce Law series. The e-commerce tax topics covered in this book were researched and prepared by expert attorneys from different countries among which is Olena Losevska, a partner of Ukrainian Law Firm “International Law Offices”. Olena Losevska became the contributor to Ukrainian part on e-commerce regulation. Partner Losevska has 15 years of experience working mostly for foreign clients. Her practice focuses on commercial and corporate law issues, project finance, real estate and construction.

IBLS has built a system for sourcing, assembling and distributing content on a global basis and has linked up all activities into a seamless global operation. IBLS Global Legal Network represents the largest international network of law firms and attorneys specializing in Internet law. IBLS has a balanced portfolio of IP assets: Internet Law Digital Library, Internet Law E-Books, Online Course Material, Diploma Programs in E-Commerce Law, Internet Law Blog - "Ask the Expert" and Internet Law News Portal. In addition IBLS Global E-Commerce Council (GECC) represents a knowledge community of E-Law specialists who are actively shaping the future of E-commerce from both a regional and international perspective.

Oxford University Press (Oxford) and Internet Business Law Services (IBLS) joined together to create a series of books on Internet and E-Commerce law. Each volume of this series includes a country-by-country analysis of a particular Internet and E-Commerce Law topic. The books are updated both in print, by Oxford, and online on the IBLS website. The online component gives readers timely access to the latest developments of laws and regulations around the world. Internet Law blog, edited and managed by IBLS, encompasses readers' comments and addresses practical issues that arise when there is a regulatory development.





The first book, entitled "Global E-Business Law and Taxation", is a part of an Internet/E-Commerce Law series. The publication compares and contrasts e-business tax topics and their corresponding regulations throughout the major regions and explores what multinationals are doing to comply with these regulations worldwide. Contributing authors to the book are IBLS selected legal experts from major law firms around the world.

This book intends to provide an overview of the e-commerce and e-commerce taxation laws and principles applied by diverse countries. It is intended to show how countries have dealt with various e-commerce taxation questions.

In addition to the fundamental e-commerce taxation principles applied in developed and developing countries around the world, this book offers examples of the latest approaches to taxation of digital products and voice-over Internet protocol services (VoIP).

Regarding e-commerce taxation in developed countries, readers may expect to see two major approaches: the European Union (EU) approach and the United States (U.S.) approach. Both the European Union and United States have incorporated some of the Organization for Economic Cooperation and Development (OECD) suggested princi¬ples on e-commerce taxation. Likewise, some of the newer EU member states apply a mixture of OECD principles and domestic tax interpretations to e-transactions. In the developing countries, taxation of e-commerce transactions is usually accomplished through traditional taxation principles that have found new interpretations in the digital environment. Intriguingly, some of these interpretations differ from the OECD's sug¬gested principles. Besides, this book will discuss some of the EU E-Commerce Tax Directives to be implemented in the member states.