From EcommerceWiki


For most countries in the world, taxation is the foremost important source of revenue. Taxes can be described as compulsory, unrequited payments by private individuals or companies to their general government. They are levied in order to cover the collective expenses of the general government and are based on a system of legislative rules. Sometimes, taxes are referred to as duties, charges, or levies. However, their mere name is not decisive: the material definition as described above is wide enough to cover them all.

On the EcommerceWiki, we focus on company taxation, i.e. taxes which are levied from companies rather than from individuals. This means, for example, that income taxation (of private individuals) is not discussed here, even though profits made by businesses ran by private individuals (one-man businesses) may be taxed under an income tax. The EcommerceWiki addresses the following forms of taxation that are levied from or through companies:

  • Taxes on the profit of companies (Corporate Income Tax, “CIT”);
  • Payroll taxes;
  • Consumption taxes (such as VAT or GST);
  • Customs duties levied from companies;
  • Other key taxes levied from or through companies.

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Page contributors

Bertjan Janzen
Tax Partner
Tim Kok
Senior Manager Indirect Taxes
Ad van Doesum
VAT Adviser / Professor
PwC / Universiteit Maastricht

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