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World Wide Web Pages with World Wide Legal Issues of Tax Jurisdiction
The Central board of revenue has only authority to tax the Pakistani source income of nonresident individuals and foreign corporations of income derive from the trade and business having direct connected with Pakistan and with respect to income that arises from a trade or business within the jurisdiction of Pakistan. For tax purposes the CBR generally asserts its jurisdiction only to taxable income which is directly connected with the course of a trading or business within Pakistan.

Electronic Commerce Taxation: Emerging Legal Issues - Part I
The CBR taxes the Pakistani source income of nonresident individuals and foreign corporations with respect to income that arises from a trade or business, however, Pakistan generally asserts jurisdiction only with respect to taxable income which is effectively connected with the conduct of a trade or business within the Pakistan.Moreover, under income tax treaties which the Pakistan has entered into with other countries, the Pakistan generally asserts its right to tax the Pakistani source trade or business income of foreign individuals and corporations only when such income is attributable to a "permanent establishment" or "fixed base" in the Pakistan.

Computer Forensics
There are numbers of impartial computer forensics authorities in developed countries who provide all litigation function at request of courts and their services can obtain for getting computer evidence. Computer Forensics identifies, acquire, restore, and analyze electronic data in litigation.

Legal Procedure of International Computer Forensics Authorities
Computers have dramatically changed the means of communications and there has arisen new situation where traditional standards of gauging reliance of evidence have been defect owning to emergence of computer crimes. These crimes are related with electronic credit Cards and ATM fraud, misuse of Trade marks, e-copyright infringement, cyber hacking, etc.

Creating Legal Framework for E-commerce Taxation; non-tax statutes
We have to make amendments in existing substantive and procedural laws to make it compactable with changing technological advancement of e-commerce?Amending Contract Act, 1872I recommend the amendments in section 3 and 4 of contract Act 1872 so as to make the compactable with section 13, 14 and 15, of the electronic transaction ordinance 2002 related with attribute of communication, acknowledgement of receipt and time and place of the communication between the parties. Either additional section should be added for acceptance device of 'electronic communication', or words be added in matter connected with electronic communication relevant section 13,14 and 15 be evoked while interpretation of section 3 and 4 of contract Act 1872.

Implications Of E-Commerce For Tax Legislation
As e-commerce develops ambiguities in the current tax code in which it may be exposed. It would not be regarded as too early to take premature steps for undertaking such a review at a time when detailed international legislation are going on to promulgate acceptable standards laws for imposition taxation in this regard.

Amending Procedural Laws for Collection of E-taxation
The electronic transaction ordinance defines the certificated copies in which are to be presented for adjudication. Where any law requires or permits the production of certified copies of any records, such requirement or permission shall extend to print outs or other forms of display of electronic documents where, in addition to fulfillment of the requirements as may be specified in such law relating to certification, it is verified in the manner laid down by the appropriate authority.

Electronic Commerce Taxation and Pakistan
Assume a buyer in Pakistan downloads software from the Internet for a 30-day trial. If he likes the software, he submits his credit card information and receives an authorization code that allows him unrestricted use of the software.

Amending Law of Evidence ( Qunun-e-Shahadat Order 1984 ) and e-taxation
Although the Electronic transaction ordinance 2002 has made amendments in Qunun-e-Shahadat to meet basic criterion of evidence regarding electronic transaction, like Article 2 regarding admission; Article 49-A acceptance of relevance of information generated by automated information system; Article 59 Expert opinion of information technology officer; Article 73 regarding acceptance of primary evidence of any information received and transmitted in computer based form out of automatic generated transaction and also Article 78-A prove of digital signature.These amendments the article 184 of Qunun-e-Shahadat have also widened the definition evidence to include "scientific devices" produced thereby modern devices, although the definition of "mo...

Recommendation for Statutory Reconstruction for the Extension of Tax Jurisdiction in Cyberspace
The changing nature of Internet technology and the concept of jurisdiction law has taken new dimensions, which has make it imperative that we should introduce new legislation for defining our tax jurisdiction in internet, and with these amendments. I recommend followings amendments in tax statutes for the purposes of defining territorial jurisdiction for e-businesses.

Sources Of Income Taxable Under Sale Tax
The sell and purchase of taxable goods can be conducted by e-commerce means. It could be retailing and wholesaling of the goods which are taxable under sale tax Act 1990.

Cyber Banking
The use of electronic cash as a means of transacting internet business may prove to be an acceptable alternative to credit card payments. It is reported that the withdrawal of major players from the attempt to develop e-cash is a significant setback.

Admission and Verification of Identity in Electronic Records
Verification of identity is also a problem for consumers, who want to be assured that the persons with whom they do business are who they claim to be . As a result, companies engaged in electronic commerce are developing "digital certificates" or "digital IDs" that can be used to verify a person's identity over the Internet.

Online Shopping: Legal Challenges for Taxing Authorities
E-commerce offers customers the chance to eliminate many stages in the sales/distribution chain. The mark-ups that occur between manufacturers, wholesalers, distributors, retailers and consumers can add the cost of goods purchased by consumers.

Distinguishing Features of E-Commerce
E-commerce offers customers the chance to eliminate many stages in the sales/distribution chain. The mark-ups that occur between manufacturers, wholesalers, distributors, retailers and consumers can add the cost of goods purchased by consumers.