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Research on Legal System about the International Tax Collection and Management under Electronic Commerce

Author: LiuXueWen
Tutor: WeiHong
School: Guizhou University
Course: International Law
Keywords: E-commerce International tax collection The principle of permanent establishment Legal system Countermeasure
CLC: D996.3
Type: Master's thesis
Year: 2008
Downloads: 335
Quote: 3
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Abstract


In recent years, the the international taxes levied problem in the e-commerce environment has gradually become the focus of widespread concern in the international community . The article makes a distinction between the types of online transactions , and three different types of three different coping strategies . Different countries of Tax Law , consequent to the article , for the solution of the problem depends on the development of international tax law and e-commerce law gradually mature , depends on a multilateral or bilateral tax will eventually be taken by the international community based on common interests need Agreement measures . Withholding tax scheme for the principle of the permanent establishment , the article analyzes the current international tax law scholars maintain the status quo of the popular program , and revolutionized the program , four scenarios are the pros and cons of virtual permanent establishment program , starting from the original intent of the principle of permanent establishment and thus by examining proposed permanent establishment programs in new conditions must advance with the times, the \. International taxation of e - commerce taxation may involve conflicts of jurisdiction , the author draws on the standards of the U.S. courts involving the Internet civil and commercial litigation in the jurisdiction of \authorities to effectively determine whether the e-commerce activities and the source of income a substantial economic ties , and thus serve as the basis for the exercise of tax jurisdiction . Finally, I avoid tax problems for a large number of international e-commerce environment , put forward a clear principle of e-commerce tax legislation , built through legislative measures to prevent international tax evasion and avoidance of the macro legal system , and to strengthen the network space tax law enforcement to effectively prevent the use of e-commerce international tax evasion and avoidance behavior . Of course, I pointed out the need of Governments , international organizations , academia concerted efforts and co-operation can be effectively solve the issue of this series .

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