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Research on Internationally Evading Taxation in Transnational E-commerce

Author: WangJing
Tutor: WeiGuoJun
School: Dalian Maritime University
Course: International Law
Keywords: E-commerce Internationally Evade payment Legal countermeasures
CLC: D996.3
Type: Master's thesis
Year: 2010
Downloads: 377
Quote: 0
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Abstract


Since 1990s, with the development of computer technology as well as the application and popularization of Internet, the international economy is going through a profound change. At the historic moment, a brand-new commercial pattern -e-commerce arises, which is based on Internet, relies mainly on both sides of trade, uses payment and settlement by mails in the bank as method and takes the customers’data as backing. Its appearance and promotion causes a huge impact on the extant legal system and exerts a great influence on the existing tax revenue theory, the legal system of tax revenue and the management practice of the tax, particularly in the field of international tax revenue. From the mid-90s, the tax revenue problems caused by e-commerce, especially internationally, have received close attention from international community and governments and academia of various countries. In response to the challenges of e-commerce to the tax revenue problems, proper authorities and concerned international organizations of a lot of countries all study the principles and policies actively and deliver reports many times in order to promote e-commerce and guarantee its healthy and orderly development, realize the state tax revenue and safeguard the good legal order of tax revenue. The great differences of e-commerce and traditional trade make the existing tax law theory and practice inapplicable to this kind of transaction. Then, the legal countermeasures against internationally evading payment in the existing international tax law cannot effectively control and correct the loss caused by internationally evading payment in transnational e-commerce. Meanwhile, the fluidity,swiftness and high invisibility of e-commerce complicate and conceal the behavior of evading payment in transnational tax payment among international economic activities.Therefore, regarding the reasons for internationally evading payment in transnational e-commerce as point of penetration, this paper analyzes in detail the characteristics and main ways of internationally evading payment in transnational e-commerce, and at the same time explores the countermeasures adopted against internationally evading payment, after that, from the national conditions in the present stage of our country and on the basis of using the experience of other countries all over the world against internationally evading payment in transnational e-commerce for reference, proposes the countermeasures to solve the problems of internationally evading payment in e-commerce so as to ensure a normal development of the tax revenue in our country and maintain the national tax revenue benefits.

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CLC: > Political, legal > Legal > International law > International Economic Law > International Tax Law
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