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Challenges And Reaction Of International Tax Law To E-commerce

Posted on:2005-09-07Degree:MasterType:Thesis
Country:ChinaCandidate:L G PengFull Text:PDF
GTID:2156360152466302Subject:Law
Abstract/Summary:PDF Full Text Request
Net economy and electronic business is an irresistible tendency in the procedure of scientific and technical development and economic globalization in 21st century.The development of E-Commerce brings the human society with new problems on politics,economy,law and society.Here the legal problems of taxation on electronic commerece,as one of the foremost parts of electronic commerce legal system,have attracted an increasing amount of all countries' attention since the recent years' worldwide rapid development of electronic commerce.To establish the policy and law on E-C tax becomes the common subject confronted by every country.This thesis is divided into five chapters.Chapter I provides such elementary knowledge of electornic commence like its definition,characters,history ect.It serves the purpose of having a good foundation of electronic commerce before the next part begins and helps us understand what like E-C is.Chapter II focuses on analyzing the legal problems of taxation on electronic commerce on the basis of basic principles,structural elements,basic definitions of tax law.Chapter III makes a comparative studies of some countries' and international organizations' tax policies on electronic commerce.Chapter IV makes a thorough research into the tax policies and practice onelectronic commerce in our country.From the aspect of law,it provides several rationalization proposals for our country' tax policy on electronic commerce.The last chapter, regarded as the concluding part, gives us the diversity of the tax policy on electronic commerce in short words.In a word,the E-Commerce brings the tax law with innovations.On one hand,the E-C Tax policies helped by some developed countries have became the new source of conflict of international tax jurisdiction,because of its harm to the rights and intertest of the E-Commerece import coutries,especially the developing counties.The stability of international taxation is facing danger.On the other hand,the E-Commerce has put forward more requirements of the international tax law unification.To establish an international tax law regime standing for the common interest of the majority countries in the world is the trend of the innovations of tax law carried by E-Commerce.
Keywords/Search Tags:E-Commerce, Iternational taxation, Tax law, The legal system of taxation, Tax policy
PDF Full Text Request
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