Corporate Structuring of International eCommerce Businesses: Theoretical Approaches and Practical Case Analysis

Corporate structuring is a fundamental aspect of international eCommerce businesses, directly influencing their ability to optimize taxation, protect assets, and facilitate market expansion. As businesses operate across multiple jurisdictions, they face complex regulatory landscapes, tax implications, and risk exposure. Strategic corporate structuring enables companies to navigate these challenges by ensuring compliance with international regulations while maintaining operational efficiency and competitive advantages. 

This study explores corporate structuring from both theoretical and practical perspectives, analyzing its impact on business efficiency, tax planning, reputation management, and asset protection. The paper examines key management theories, tax optimization models, and international compliance standards that influence corporate structuring decisions. Additionally, it presents case studies of successful structuring strategies, including models for Amazon sellers entering the U.S. and EU markets, holding structures for global eCommerce operations, and jurisdictional choices that minimize reputational risks. 

The findings highlight best practices for selecting optimal business forms, leveraging tax treaties, ensuring regulatory adaptability, and integrating digital solutions into corporate governance. By implementing flexible and strategic corporate structuring approaches, international eCommerce businesses can enhance financial sustainability, mitigate risks, and improve market penetration while maintaining transparency and regulatory compliance.