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International Jurisdiction Of Taxation Of E-commerce Environment

Posted on:2014-06-09Degree:MasterType:Thesis
Country:ChinaCandidate:X L FengFull Text:PDF
GTID:2266330392462531Subject:Law
Abstract/Summary:PDF Full Text Request
As a product of information era, e-commerce has been widely recognized as themain mode of international business as well as the most important driving force ofthe worldwide economic development in the21st century. In recent years, theproportion accounted by e-commerce of quantum of international trade increasedrapidly. The development of e-commerce has brought significant benefits and newenergy to the world economy. However, at the same time, the violent development ofe-commerce challenged the existing international legal system, especially in theinternational taxation area. Some countries have paid great attention to thediscussion and investigation of legal problems brought by e-commerce after theyrealize the fact that e-commerce has significantly influenced the development ofworld economy. Among the international taxation legal problems caused bye-commerce, taxation jurisdiction becomes the core issue, because internationaltaxation jurisdiction is directly related to the division of international taxationinterests. In order to defend our own tax benefits, China should actively participatein discussing the new rules in the international taxation jurisdiction.In this paper, the author focuses on analyzing the legal problems in theinternational taxation jurisdiction, which are raised by the rapid development ofe-commerce. Moreover, she introduces some polices in the international taxationjurisdiction all over the world. In the end, she gives her own suggestions about thelegislation of electronic commerce in China. This paper is mainly divided into fourchapters. The first chapter mainly introduces the concept, classification andcharacteristic of e-commerce as well as the general theory of current taxationjurisdiction. The second chapter analyses the challenge which e-commerce broughtto inernational taxation jurisdiction. The third chapter discusses different attitudes tothe challenge among some developed countries and international organizations. Theforth chapter is about some advice of the legislation of e-commerce in China.
Keywords/Search Tags:E-commerce, International taxation jurisdiction, Permanentestablishment
PDF Full Text Request
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