Cross-border E-commerce Tax Jurisdiction

The tax theory accepts a challenge with the rapid development of the electronic commerce in the globe, which especially focuses on the tax jurisdiction theory. Many countries and international organizations have done a lot of research on the issue and got some important achievements, but there is still not the systemic and comprehensive frame of the theory so far. Therefore, it is practically and theoretically important to continue to research the issue of the tax jurisdiction in the international electronic commerce environment.The paper is divided into four sections. The first section is to introduce the purpose, significance, orientation and achievements of the research on the tax jurisdiction in the international electronic commerce.The second section of this paper looks through the challenge for the tax jurisdiction in the international electronic commerce activities. First, the section expounds the theory of the tax jurisdiction in the traditional commerce activities. Then, this section stresses the emphasis on the theoretical analysis of the challenge for the tax jurisdiction in the international electronic commerce activities, which includes the challenge for the source tax jurisdiction and the challenge for the resident tax jurisdiction. The section mostly explains the concept of the permanent establishment and the concept of the resident . Finally, the section summarizes the contents.The third section of this paper introduces the tax policies of the electronic commerce in main countries and regions and some international organizations. These countries and regions and the international organizations include America, EU, Canada, Australia, Japan, OECD and UN. Then the section summarizes the contents.The last section puts forward some policies and suggestions for our country. First, the section introduces the development status of the electronic commerce and...