International Income Tax Law Of International On-line E-commerce

This paper emphasizes on the related legal problems on the international income tax law of international on-line e-commerce.Income tax law is the law of income tax, and it is very important to the system of internal tax law. In the international trade, international income tax law forms the system of international tax law with international circulation tax law and international property income tax law.Currently, most countries pay attention to the study on the concussion on the income tax law brought by E-commerce. But the international on-line e-commerce relates to more trades, taxes and countries, and the relation between commerce on the net and physical presence gets more and more faint. So the concussion on the international income tax law is worth special study. In this paper, by the study on such exterior concussion, the conclusion is that the essential problem focused on both the jurisdiction of taxing and the permanent establishment. Face to those concussions, the developed countries and OECD insist on physical presence, and America even bring forward that the income source tax jurisdiction should be replaced by resident tax jurisdiction. Our country and other developing countries don't agree with such idea, but as we are the e-commerce import countries, the e-commerce export countries and the international organization never pay attention to us.Based on material analysis and borrow ideas from foreign and domestic theories,the author gets the conclusion on legal countermeasures and wish to do some helpto our country in this field.