Creating Legal Framework for E-commerce Taxation; non-tax statutes

We have to make amendments in existing substantive and procedural laws to make it compactable with changing technological advancement of e-commerce?

Amending Contract Act, 1872

I recommend the amendments in section 3 and 4 of contract Act 1872 so as to make the compactable with section 13, 14 and 15, of the electronic transaction ordinance 2002 related with attribute of communication, acknowledgement of receipt and time and place of the communication between the parties. Either additional section should be added for acceptance device of 'electronic communication', or words be added in matter connected with electronic communication relevant section 13,14 and 15 be evoked while interpretation of section 3 and 4 of contract Act 1872.

Amending Copyright Ordinance 1962 Under section 10 of copyright ordinance 1962 should be amended to add the www publication as copyrightable work, I recommend here clause (d) of subsection 1 of section 10 be added to remove the inadequacy in copyright law.

Amending Custom Act,1969

We must remain vigilant against the WTO policy of zero tariffs so as to make our custom Act compactable with electronic communication and to stop avoidance taxation by the electronic commerce means. To discuss proposals of legislation at this moment is out scope of this thesis because all duties of the custom are subject to physical and visible goods.

Amending Bankers' book evidence act,1891

The section 6 of bankers' book evidence Act of 1891 should be amended by extending additional power to the inspecting income tax authorities to call for the record of the banks for the purposes of imposition of taxes.

The writer is an advocate of High Court and practicing immigration and corporate laws in Pakistan since September 2001. He is a self employed and pioneer in research on electronic commerce taxation in Pakistan. His articles were published widely in the critical areas of cyber crimes, electronic commerce, e-taxation and various other topics. He wrote LL.M thesis on titled "Legislation of electronic commerce taxation in Pakistan" in which he provided comprehensive legal proposals for statutory reconstruction of tax laws for purpose of imposition of taxation on e-business in Pakistan. Currently he is conducting is research on topic 'Electronic commerce taxation: emerging legal issues of digital evidence'.Author can be contacted by adil.waseem@lawyer.com.

---

Increasing E-commerce Website Sales

With consumers purchasing billions of dollars of merchandise online each... Read More

Credit Card Processing - 7 Things You Need to Know Before Opening an Online Merchant Account

When considering opening an online merchant account to accept credit... Read More

Expand Your Local Business Through the Internet

To obtain more local customers for your business, consider expanding... Read More

Keep Your Customers Happy by Organizing Your Payment Options

Anyone using a slow, or an awkward payment processor had... Read More

Rules for Achieving Online Success

The Internet brought a great deal of benefits to our... Read More

Is Your Business Afraid of the Internet?

My Business is Afraid of the InternetBill Gates, CEO of... Read More

Why Our Site Was Removed From The ODP

Our website, Best Of The Home, has been listed in... Read More

Intranet Project Names - Some Ideas

"What's in a name? That which we call a rose... Read More

Choosing An Internet Merchant Account

Surf to Google and perform a search on "Internet Merchant... Read More

Accepting Credit Card Payments Online

Being able to accept credit cards and other online payments... Read More

Effective Management Of Your Customer Services

With a third party merchant account you will have a... Read More

Leveraging Open Source Technology

Open Source applications can bring unique value to business owners.... Read More

How Measuring Key Performance Indicators Can Improve E-Commerce Strategy - Part Three

The first article of this series discussed page views per... Read More

Direct Marketing isn?t all Brute Force

There are so many metrics surrounding direct marketing. So many... Read More

Electronic Commerce and WTO

The Internet may not be useful for all businesses, nor... Read More

How to Generate Cash from Your Web Site

The Internet has changed the way people do business today.... Read More

Choosing on Order Fulfillment Service

When your eCommerce business grows to the point where you... Read More

Selling Globally Through a B2B Exchange

Participation in B2B Exchanges is increasingly becoming one of the... Read More

How to Receive Payments for Your Online Sales

Once you decide which products you are planning to sell... Read More

How To Start An Internet Business ? Site Layout

The fourth step of how to start an Internet business... Read More

Succeed With Your Own Home Based Business

An internet business is by far the best way to... Read More

How Merchant Accounts Can Save You Money

We all know that accepting credit cards is the key... Read More

Google to Compete with PayPal?

PayPal is secure in its domination over the electronic payment... Read More

Why This Is The Perfect Time To Start Charging For Website Subscriptions

If you're a writer, researcher, subject matter expert, enthusiastic hobbyist,... Read More

Online Florists - Send Flowers Online When Youre In a Hurry

You did it again, didn't you? Forgot until the last... Read More

Why Arent People Buying From Your Ecommerce Website?

Your stock is tempting, your prices right - your ecommerce... Read More

Guide To Safe Online Shopping

Online shopping can be a little frightening to people who... Read More

The Top 10 E-Commerce Ways to Follow up with Clients - Part 2

Did you know that 80% of all sales are made... Read More

How to Write a Landing Page

Is there a difference between writing a landing page and... Read More

How To Prevent Your 3rd Party Merchant Account From Suspension

What would you do if you were sent an email... Read More

Credit Card Merchant Account Basics

Knowing which credit card merchant account to get can be... Read More

Precautions Necessary for an Online Brokerage Business

Maybe no business requiring little or no capital pays as... Read More

Merchant Accounts: What They Can Do For You

Congratulations! You created an impulse in a customer to buy... Read More