Commerce and Taxation over the Internet

  1. How can international businesses be taxed fairly? How can fair taxation be ensured for goods for which taxes like VAT apply but which are traded internationally over the Internet?
  2. What kind of international agreements are needed to clarify rules for taxation and commerce?
  3. How can we accommodate self-employed people such as IT contractors in tax regulations, so that they can properly charge reasonable and legitimate expenses against their pre-tax income by reviewing IR 35?
  4. Are there any other topics we need to consider?

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