| Popis: |
In the world of e-commerce, access to the internet is virtually all an entrepreneur requires to operate an international business. This conjures up the idyllic imagery of an international business with the entrepreneur lazing in a beach chair in a low tax jurisdiction (one with white sandy beaches and a very good technical infrastructure), using his laptop (or some electronic device such as a blackberry or mobile telephone) to access his business websites. By accessing these websites, he would be able to ‘watch’ his customers purchasing his products and ‘see’ the profits going into a bank account set up in the same or some other low tax jurisdiction. Other than a website, a server or an Internet Service Provider (ISP),1 the entrepreneur would have no other presence in the countries of his customers. |
