E-business tax implications - an Asian perspective

The growing investment activity in internet start-ups presents a number of taxation issues, by PricewaterhouseCoopers.

As Asia emerges from the economic crisis of the late 1990s, an important feature of its economic resurgence over the past year has been the investment activity in internet start-ups in Asian stock markets.

The International Data Corporation IDC forecasts that there will be 77.2 million internet users in Asia excluding Japan by 2003, compared with 12.9 million as at the end of 1998. Revenues from e-business transactions in the non-Japan Asian region are expected to grow from $723...

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