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Home » e-Commerce tax » e-Commerce & Internet : Direct tax issues » Tax characterisations of e-commerce transactions » Mixed payments: tax issues
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      • Business profits and payments for the use of / right to use a copyright
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      • Technical fees: tax issues
      • Mixed payments: tax issues

Mixed payments: tax issues


Many e-commerce transactions involved payments for a mix of services or were mixed contracts.  It is generally accepted that the tax treatment followed the consideration for the predominant element of the transaction rather than breaking the transaction up into all the constituent parts where the other elements of the transaction were only incidental or ancillary to the main part.  This is particularly so for B2C transactions for micro-payments.


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