E-commerce Under The Conditions Of International Tax Law Issues To Explore

Since 1990s, the rapid development of computer network technology has not only achieved the domain of globalization, generalization, but also achieved its application range from the traditional areas of word processing and information transmission to the fundamental changes of business , and open up a transaction model which is different from traditional one—e-commerce. At present, e-commerce has almost become a household word, e-commerce model has gradually penetrated into modern life. while njoying barrier-free global trade , scope globalization, transaction concealment, environment virtualization, method digitization of e-commerce as well as its natural foreign characteristic, also brings a huge impact on the present international tax law theory and the tax revenue collection system.At beginning , this article introduces the main features and development of the e-commerce which is different from the traditional trade. Subsequently, the article raises two issues- international tax jurisdictions and tax evasion triggered by e-commerce by using comparative analysis , comprehensive analysis and case studies. Elaboration is carried on to the e-commerce initiation's international tax law question, and discusses the impact of e-commerce which depends on cyberspace to complete the transaction on the resident tax revenue jurisdiction as well as the source tax revenue jurisdiction, which focuses on the impact and challenges of established bodies'concept under the condition of e-commerce. The third part of the article carries on the analysis and the summary of origin and the manifestation of tax evasion under the e-commerce environment. Having detailed elaboration of the above two parts, the last part proposes preliminary ideas and suggestions by comparing tax policy and legislative situation for e-commerce in developed and developing countries.