Revised Guidelines on Taxation of Electronic Commerce Transactions

The following revised guidelines on Ecommerce transactions are giving some useful examples on the interrelationships on the following:

1) E-commerce income derivation
2) Royalty
3) Section 4A of ITA 1967 special classes of income received by a non- resident person
4) Withholding tax

Revised Guidelines

Appendix 1

Appendix 1