Internet Business

Partner, Bird & Bird, LLP Managing Director, Alvarez & Marsal Tax and UK LLP Head of UK Employee Incentives, Bird & Bird LLP

Part I Introduction Internet Business Part II Internet Business: Legal and Commercial Structures for Internet Business Commercial Intermediaries Contracts: Formation and Legal Requirements Part III United Kingdom Taxation: General Taxes on Internet Business Inbound UK E-Commerce: Scope of Charge to Tax Corporation Tax: Setting Up and Operation of an Internet Business Outbound UK and International E-Commerce: Scope of Charge to Tax Transfer Pricing Computer Software Part IV Share-Based Employee Incentives Share-Based Employee Incentives for Private Technology Companies Charging Provisions under the Income Tax (Earnings and Pensions) Act 2003, Part 7 Reliefs Exits by Way of a Sale Disguised Remuneration Reforms Part V Value Added Tax: European Union Trade Value Added Tax Intra-EU Trade: Goods Imports: Non-EU Trade in Goods Exports and Dispatches: Non-EU and EU Trade in Goods Computer Software: VAT Aspects Services Supplied Electronically Part VI Case Study Case Study: Just-Eat Internet Business Appendices