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On The Establishment Of A Legal System Of International Taxation Jurisdiction In E-commerce

Posted on:2007-02-25Degree:MasterType:Thesis
Country:ChinaCandidate:Y L LvFull Text:PDF
GTID:2166360185490827Subject:International Law
Abstract/Summary:PDF Full Text Request
As a burgeoning commercial operation mode in 21st century, E-commerce has enormous space for development, and will become an important driving force in the development of the global economy and the focus of the new round of competition in comprehensive national power in future. While e-commerce brings the world economy new dynamism and efficiency, it has also challenged the existing legal systems, in which international taxation jurisdiction system based on traditional trade is impacted prominently. As the issues of international taxation jurisdiction are directly related to a state's taxation sovereignty and economic interests, they become the key legal problems of the world which are in urgent to be solved. In view of this, the article commits itself to studying the issues.This article is divided into four chapters. First, according to the characteristics of e-commerce, it analyses e-commerce's impact on the legal system of traditional international taxation jurisdiction; Second,it compares the latest legal bills of some countries and international organizations which are formulated to solve this problem and the related theories of law experts, analyses the pros and cons, and explains their contentions for tax benefits behind the differences; Finally,according to Chinese current conditions and the development trend of e-commerce,it selectively draws on the successful experience and research results, and seeks to establish a legal system of international taxation jurisdiction in e-commerce of China which balances the taxation interests and the development of e-commerce.Chapter I is on the general situation of e-commerce, including its connotation, characteristics, classifications and development, which lays the foundation for later discussion.Chapter II analyses e-commerce's challenges to the legal system of traditional international taxation jurisdiction. One of the challenges is whether to levy a tax on e-commerce: If making a levy on e-commerce, it would limit its growth; if free of tax, it will result in differential duties treatment between traditional and electronic...
Keywords/Search Tags:taxation jurisdiction, direct tax, indirect tax, permanent establishment
PDF Full Text Request
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