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Study On The Jurisdiction Of Transnational E-Commerce Taxation

Posted on:2007-01-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ChenFull Text:PDF
Abstract/Summary:PDF Full Text Request
In recent years, e-commerce grows vigorously all over the world. E-commerce will become the mainstream of international commerce and the cores of economic activities of every country in the 21st century. The international community has paid great attention to the enormous development of e-commerce. Some developed countries and regions have already regarded the development of e-commerce as the important motive force of economic development of the world, so we should protect and promote the development of e-commerce.But, at the same time, e-commerce brings new challenge to the legal systems under the traditional trade way. The great challenge that the transnational e-commerce brings to the international taxation jurisdiction theory and rules based on traditional trade foundation is one of them. Writings about regulations in e-commerce have published one by one recently. These articles discuss the legal problems related to e-commerce including electronic signature, digital evidence and so on. But there are few remarks on the topic of international taxation jurisdiction. However, international taxation jurisdiction concern about the attribution of taxation benefit around the world. Especially at the procession traditional commerce transmitting to e-commerce, the world is discussing the new rules in this field. If China joins in studying and pronounces its ideas, she will be the creator of future rules but not only an observer. This will be very essential to China's development.In this paper, the author start with analyzing the challenge to the traditional international taxation law, then specially discuss the focus on this field. At last, she gives some advice to China. The paper is divided into six parts.In chapter one, the author firstly introduces the definition, form, characteristic of e-commerce, and the operation course of transnational e-commerce, than introduces the theory of traditional international taxation jurisdiction and impact to traditional international taxation jurisdiction of transnational e-commerce, establishes the foundation for the following writing.The second chapter is about the"place of effective management"principle. The author firstly definitely defines this conception, and then gives the countermeasures to this question. She concludes that it is wise to combine the method of improvement with the Hierarchy of Tests.In the third chapter, the author discusses the application of"permanent establishment"principle. First is the challenges brought by transnational e-commerce. Secondly, she proposes the following countermeasure: Keep the concept of the permanent establishment, reduce the request of the permanent establishment, Cancel the restriction of"regular place of business","substantive connection"is suitable for transnational e-commerce.In the fourth chapter, the author analyzes the nature of income in transnational e-commerce. Upon the valuation of some plans in the world, the author concludes that the principle in this problem should be"substance over form".In chapter five, the author analyses the impact to transfer pricing under the transnational e-commerce environment, and suggests that on this problem, our country should be on the basis of respecting state sovereignty principle, equal and mutually beneficial principle, strengthen coordination and cooperation with the other countries. In chapter six, basing the above five parts discussions, the author raises suggestions for the realization of transnational e-commerce taxation jurisdiction of our country.
Keywords/Search Tags:transnational e-commerce, tax jurisdiction, permanent establishment, transnational income, transfer pricing
PDF Full Text Request
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