Cross-border E-commerce On International Taxation And Countermeasures

Commercial activities conducted over the internet are referred to as electronic commerce. Electronic commerce is becoming to be a new mode of trade operating which is more convenient and more quickly than those traditional modes are. Electronic commerce brings many aspects of the society with new problems: something good and something bad. In this article, the author will focus on talking about the challenges arising by electronic commerce on the international taxation.This article contains six parts:Part one is to introduce the concept, characters and classify of electronic commerce based which we can find out initially what electronic commerce is.Part two is to analysis the challenges that electronic commerce brings to the principal of international taxation.Part three attachs importance to discuss the affections which electronic commerce brings to the international tax laws especially to the classifying rule of transnational income, the principal of permanent institution and the transfer of price.Part four is to discuss the affections which electronic commerce brings to the taxation jurisdiction and to introduce the taxation laws of many typical countries.Part five is to talk over the challenges to tax management problems brought by electronic commerce.In the last part, the author introduced what the electronic commerce like at present China and gave pieces of advice to keep the taxation more suitable to electronic commerce.