Font Size: a A A

A Number Of Legal Issues Of E-commerce International Tax Research

Posted on:2006-07-14Degree:MasterType:Thesis
Country:ChinaCandidate:N YangFull Text:PDF
GTID:2206360152483454Subject:Economic Law
Abstract/Summary:PDF Full Text Request
With the rapid developments of computer technology and Internet and the economic globalization, Electronic Commerce takes its advantages and has a great impact on the global economy. Compared with the traditional trade, Electronic Commerce has following advantages: it crosses the frontier between the countries, and it makes deals without paper, and it has a huge potential market. In such a new environment, on one hand, the development of Electronic Commerce does benefits to the development of the global economic. On the other hand, it puts forward challenge to the current international tax law and it becomes a typical issue in the world. Most developed countries, international organizations, scholars and people from the enterprises discuss how to improve the current international tax law from their own perspective. However, up to now, there is no uniform agreement. In China, there is an issue on how to improve our relevant tax law to accept the challenge from Electronic Commerce too. According to the above discussion, the thesis points out that we should study more to the condition of our country as well as some international organizations and developed countries' legislation. As a result, we may have more perfect legislation from different angles.This thesis has three chapters. The first chapter introduces the definition, features and classification of Electronic Commerce and current international tax law. Based upon that, the thesis analyzes the challenge put forward by Electronic Commerce and the issues on current international tax law. The second chapter mainly introduces the solution of United States, the European Union and the Organization for Economic Co-operation and Development concerned the improvement of current international tax law. In this chapter, the thesis emphasizes the improved international tax law should be on behalf of the interests of the most countries in the world. The last chapter analyzes the development of Electronic Commerce in China and our current international tax law and the challenge from Electronic Commerce. Finally, the thesis discusses the principle of the legislation and the addresses specific suggestions.
Keywords/Search Tags:Electronic Commerce, International Tax Law
PDF Full Text Request
Related items