1.      Comments on the Report

1.1.    Definition of e-commerce

1.2.    Growth of e-commerce

1.3.    Exemption of e-commerce from tax

1.4.    How should e-commerce be taxed?

1.5.    Domestic Tax Issues

1.6.    Tax issues in cross border taxation

1.6.1. Residence based taxation

1.6.2. Source based taxation

1.6.2.1.            Concept of PE

1.6.2.2.            Alternative to the concept of PE

1.6.3. Tax Credit issues in ‘Base Erosion’ approach-Select Country Analysis        

 1.7.    Characterization of e-commerce payments

1.8.    Enforcement issues

 2.      Itemised discussion on characterization of income

2.1.    Category 1 – Electronic order processing  of tangible products

2.2.    Category 2 – Electronic ordering and downloading of digital products

2.3.    Category 3 – Electronic ordering and downloading of digital products for the purposes of copyright exploitation

2.4.    Category 4 – Updates and add-ons

2.5.    Category 5 – Limited duration software and other digital information licenses

2.6.    Category 6 – Single use software or other digital products

2.7.    Category 7 – Application Hosting – Separate license

2.8.    Category 8 – Application Hosting – Bundled Contract

2.9.    Category 9 – Application Service Provider (“ASP”)

2.10.Category 10 – ASP License Fees  

2.11.Category 11 – Web site hosting

2.12.Category 12 – Software maintenance

2.13.Category 13 – Data warehousing

2.14.Category 14 – Customer support over a computer network

2.15.Category 15 – Data retrieval

2.16.Category 16- Delivery of executive or other high – value data

2.17.Category 17 – Advertising

2.18.Category 18 – Electronic access to professional advice (e.g. Consultancy)

2.19.Category 19 – Technical information

2.20.Category 20 – Information delivery

2.21.Category 21 – Subscription based interactive website access

2.22.Category 22 – Online shopping portals

2.23.Category 23 – Online auctions

2.24.Category 24 – Sales referral programs

2.25.Category 25 – Content acquisition transactions

2.26.Category 26 – Streamed (real time) Web based broadcasting

2.27.Category 27 – Carriage fees

2.28.Category 28- Subscription to a website allowing the downloading of digital products