Diploma in Global Commerce Law and Taxation

The Global Commerce Law and Taxation is presented and administered by E-commerce University and Global E-Commerce Council (GECC).

Joe, who resides in San Diego, California, gives you a credit card number in payment for goods that you will ship to him from Denver, Colorado. You ship the goods and bill the credit card account. And, baring any problem with the goods on arrival, the transaction is completed. Not so the cross border transaction. The cross border vendor must be aware of international shipping forms, transfer agents, customs and tariff administration just to ship goods to any country in the world. When a customer from Djibouti, Africa, orders the same goods as an Italian customer, it is not reasonable to assume that the same shipping and payment conventions apply. Djibouti is in an African Free Trade Zone, see the COMESA Clearing House for commercial bank clearing operations and debtor balances, and Italy is part o the European Union VAT system and special customs rules. Taxation and customs rules vary from jurisdiction to jurisdiction.

Even if you are shipping to California, from another United States state, do you know the local tax rates that apply? In California there are approximately 58 counties, each with its own rate. Expand that problem to include European Union tax regimens, and consider the OECD Model Income Tax Convention and your eyes begin to spin.

The students in this course will deal with the following concepts:

REGISTER

COURSE MATERIALS

DESCRIPTION OF THE MODULES

ASSESSMENTS

DIPLOMA

INTEREST AND ELIGIBILITY

FEES AND SCHEDULE

BOOKING CONDITIONS

COURSE MATERIALS:

This Diploma has been developed and customized with the specific needs of the online community in mind – timely information that can be immediately used for e-business practice. Experts and experienced practitioners, from around the world, have designed the materials for the Global Commerce Law and Taxation Diploma.

Each module contains text material, study guide instruction, and weekly interactive participation. Text material may contain a combination of code sections, cases, and commentary materials or news articles that are available on the Internet. Study guides contain commentary materials upon the text materials with exercises and assignments to be completed independently.

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DESCRIPTION OF THE MODULES:

  1. Introduction to E-Commerce Taxation
    • Internet Economy
    • Internet Commerce
    • Taxing E-Commerce Transactions
    • Tax Rules of E-Commerce
    • Main Tax Issues
    • Jurisdictional Issues
    • Transfer Pricing
  2. Tax Compliance
    • Tax Administration and Compliance Issues
    • Cost Burden of Tax Compliance
    • Compliance Issues of VAT
  3. Outbound and Inbound Transactions
    • Residence Based Transactions
    • Non-Residence-Based Transactions
  4. Consumption Tax, Sales and Use Tax
    1. Consumption Tax
      • Taxation Rules of Cross Border Trade
      • Guidelines for Place of Consumption
      • Impact of Consumption Tax on Developing Countries
    2. Sales and Use
      • State Taxation
      • Concept of Nexus
      • Collecting State Sales Tax
      • Problems with State Tax
  5. Other Taxes in Connection to:
    • Income Tax Limitations
    • Federal Excise Tax
    • Property Tax
    • The Mid Term Exam
  6. International E-Commerce Taxation and International Taxation of Digital Products and Services
    1. International E-Commerce Taxation
      • Permanent Establishment
      • Attribution of Profit
      • Treaty Characterization Issues
    2. International Taxation
      • Classification of Payments
      • Payments of Services and Know-how
      • Income Tax
  7. International Organizations and Global Tax Co-operation
    1. International Organizations
      • Corporate Tax
      • VAT Proposal for Goods and Services
      • Customs and Excise Duties
      • Tariff and Tax Revenues
    2. Global Tax Co-operation
      • Purpose of Tax Haven
      • Tax Haven Jurisdictions
      • Global Preferential Tax Regimes
  8. Taxation Issues of Offshore E-Commerce, E-Commerce and Tax Policy, and Future Direction of Tax Laws in E-Commerce
    1. Taxation Issues of Offshore
      • Offshore Taxation
      • Offshore Regulations
      • Offshore Regimes
    2. E-Commerce
      • Tax Policy of VAT
      • Tax Policy for State Tax
      • Policy on Nexus
    3. Future Direction of Tax Laws in E-Commerce
      • Challenges Facing Tax Systems
      • Potential Tax Barriers

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ASSESSMENTS:

The program is assessed by submission of weekly written assignments or a final writing paper. The student may choose either of these assessment methods; yet, writings must be in English. Weekly assignments must answer the assignment questions in two to five pages, doubled-spaced, Times New Roman letter and be submitted at the end of the module. Final papers must be minimum fifteen doubled-spaced pages, Times New Roman. Final papers are due one week after the course is completed. This paper may be published in the IBLS News Portal section.

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DIPLOMA:

Upon completion and passing the assessment, a Diploma in Global Commerce Law and Taxation is awarded. This Diploma is awarded by E-Commerce University in cooperation with Global E-Commerce Council GECC www.eCommerceCouncil.org

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INTEREST AND ELIGIBILITY:

This program is of interest to all professionals including but not limited to attorneys, computer experts, law enforcement agents, and business executives and entrepreneurs who need to increase skills and competence in areas concerning Global Commerce Law and Taxation.

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FEES AND SCHEDULE:

The tuition for the Diploma Program is US$980; this fee includes professor's instructions and all course materials.

This diploma course employs the Socratic Method. Students are responsible for self-study the reading assignments. The course professor is available for live online discussions via discussion board or forum twice a week during the office hours he or she selects. Students in different time zones may send their questions or comments by e-mail if they cannot participate in live online discussions. This course is taught by distinguished law professors who are experts in this and other legal fields that they practice.

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BOOKING CONDITIONS:

PAYMENT OF FEES:

Fees must be paid in full in U.S. Dollars upon enrolment along with completed application.

CONTRACT:

The completion and submission of an application form does not constitute a contract between E-Commerce University and the candidate. A contract shall exist only on acceptance by the E-Commerce University in writing of the candidate’s application form and shall incorporate these booking conditions. The laws of USA shall apply in all respects and the courts of USA shall have exclusive jurisdiction.

COPYRIGHT:

The copyright of all study materials remains that of E-COMMERCE UNIVERSITY. Such materials may not be reproduced either in whole or in part, by any method whatsoever, without permission having been given in writing by the E-COMMERCE UNIVERSITY. Once enrolled, study materials become accessible only to the candidate to whom they paid for the course and may not be used by any other person.

MATERIAL:

The Diploma involves 8 weekly modules that are delivered and accessed online and Black Board specifications. Each module will contain text material, study guide instruction, and weekly interactive participation. Text material may contain a combination of code sections, cases, and commentary materials or news.

LANGUAGE:

All study materials and assessments are supplied in the English language only.

ASSESSMENT PAPERS:

Candidates will receive written comments from E-Commerce University on their performance.

CANCELLATION:

Candidates may cancel their registration by notice in writing to E-COMMERCE UNIVERSITY (provided such notice is received by E-COMMERCE UNIVERSITY before release of their ID and Password for accessing the course materials), whereupon the candidate shall be entitled to a refund of the fee for the course and course materials in question less an administrative fee of $100. No cancellation will be permitted after the release of ID and Password for accessing the course materials.

VARIATION IN DIPLOMA PROGRAM:

The E-COMMERCE UNIVERSITY Diploma Program is offered subject to demand. E-COMMERCE UNIVERSITY reserve the right to vary the module contents or cease offering any or all of the module contents for any of E-COMMERCE UNIVERSITY Diploma Program

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E-COMMERCE UNIVERSITY CONTACT INFORMATION:

For more information, please send an email to info@ibls.com

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