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14 Amsterdam L.F. 1 (2022)

handle is hein.journals/amslawf14 and id is 1 raw text is: AMSTE RDAM LAW FO RUM Editorial WINTER ISSUE The Amsterdam Law Forum Editorial Board The Board of Amsterdam Law Forum (ALF) hereby proudly presents the first issue published by its current editorial team. In this 2022 Winter Issue, we are pleased to introduce two peer- reviewed articles covering history in international law and e-commerce vat regulation, one opinion article covering cryptocurrency pump-and-dump and financial markets in Europe, and a special cometary edition on the current war in Ukraine. All these papers are the product of the combined efforts of authors, editors, and peer reviewers. We are proud to publish articles that revise current issues in international law and disruptive technologies bringing high quality contributions to our academic community. Moreover, this May, after two years of gathering restrictions because of the COVID-19 measurements, we are finally hosting a face-to-face conference addressing climate change and its legal challenges. Trusting that these academic events are stimulating the minds of our academics contributing to this paper and the academic community, we present innovative contributions to intrigue and inspire our readers: The first contribution by Abdulkarim Husen Abdallah, in the article 'The Legal and Practical Challenges of Applying Ethiopian VAT on Electronic Commerce Transactions', the author discusses how technology has impacted taxation and the way tax is imposed on e-commerce in Ethiopia. In doing so, Abdallah identifies how the existing legal regime relating to VAT in Ethiopia applies to the taxation of e-commerce. Ethiopia is generally understood as a less developed state but has recently experienced a tremendous growth in the number of internet users resulting in an increase of e-commerce business. Consequently, there are many unanswered practical challenges in the current VAT structure. The mismatch between the geographical foundation of the existing taxing systems and the non-territorial character of e- commerce is at heart of the challenge that e-commerce poses to taxation, but the concerns of applying Ethiopian VAT on e-commerce transaction also include issues such as the lack of proper and adequate resources within the Ethiopian Tax Authority to monitor e-commerce. As a result, the state continues to lose potential tax revenue- Abdallah, therefore, argues that a clear provision as to what constitutes a permanent establishment for e-commerce purposes should be recognized.

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