Add to ORKG© 2019, Universidad del Zulia. All rights reserved. This article discusses the legal problems of taxation regulation e-Commerce via collection and study of individual facts; generalization; methods of scientific abstraction; methods of regularity cognition. As a result of the analysis, it is proved that a computer server owned by a foreign enterprise and located in another state can be recognized as a permanent establishment for the purposes of taxation of income of a foreign enterprise from activities in that state. The article concluded that it is necessary to form a special definition of e-Commerce, which will be used exclusively for tax purposes
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
This article discusses the global experience of e-commerce taxation, as well as the approaches devel...
© 2019, Universidad del Zulia. All rights reserved. This article discusses the legal problems of tax...
This chapter examines the problems related to the international taxation of electronic commerce and ...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
The electronic commerce has raised complicated tax-related matters, not least connected to the OECD ...
AbstractNowadays e-commerce has become a vital part of our daily lives. The effects of globalization...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
This article critically analyses the challenges e-commerce poses to the traditional source- and resi...
deeds can be hardly questioned by anybody. Market research performed as early as in 1996-1997 indica...
This article critically analyses the challenges e-commerce poses to the traditional source- and resi...
This bachelor´s thesis deals tax problems in e-commerce. Thesis contains analysis of e-commerce back...
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
This article discusses the global experience of e-commerce taxation, as well as the approaches devel...
© 2019, Universidad del Zulia. All rights reserved. This article discusses the legal problems of tax...
This chapter examines the problems related to the international taxation of electronic commerce and ...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
Nowadays e-commerce has become a vital part of our daily lives. The effects of globalization and rap...
The electronic commerce has raised complicated tax-related matters, not least connected to the OECD ...
AbstractNowadays e-commerce has become a vital part of our daily lives. The effects of globalization...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
M.Comm.The study deals with the taxation of electronic commerce ("E-Commerce") transactions. The mai...
This article critically analyses the challenges e-commerce poses to the traditional source- and resi...
deeds can be hardly questioned by anybody. Market research performed as early as in 1996-1997 indica...
This article critically analyses the challenges e-commerce poses to the traditional source- and resi...
This bachelor´s thesis deals tax problems in e-commerce. Thesis contains analysis of e-commerce back...
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
This article approaches to permanent establishment, the rules, and the taxation of electronic commer...
This article discusses the global experience of e-commerce taxation, as well as the approaches devel...