A Study Of The Law Problem Of Applying The Permanent Establishment Asserting Regulations In Transnational E-Commerce

With Internet getting every aspect of our life constantly and deeply, the e-commerce has gotten unprecedented development too, and it becomes the new developing commercial form of mainstream gradually. As the brand-new network trade and business means, e-commerce has superiority of traditional trade with incomparable form. But at the same time , it brings the unprecedented challenge to the international tax revenue legal rule--the asserting regulations of permanent establishment which is basedon the traditional trade. How to apply the asserting regulations of permanent establishment appropriately under the environment of transnational e-commerce, and how to distribute the international tax revenue rights between the countries rationally, become one of the focus that tax law circles, various governments and relevant international organizations pay close attention to. As a developing country, our country is in net importer status in the transnational e-commerce. If applied the traditional asserting regulations of permanent establishment unalterably, it will reduce the base of taxes and diminish the taxation rights of our country. So on the consideration of safeguarding the tax revenue jurisdiction of the earner country, we should put into the worldly discussion and the policy formulation on how to apply the asserting regulations of permanent establishment actively.Exactly complying with this trend, on the basis of understanding to the traditional asserting regulations of permanent establishment, this article analyses the impacts that transnational e-commerce brings to it first, and then expecting that our country draws lessons from it correctly, the article will introduce in the face of these questions, academia, some governments and relevant international organizations adopt and practice policy, and appraise them properly. At last, the article attempts to propose the suggestion that how our country applies the asserting regulations of permanent establishment under the environment of transnational e-commerce.