Một số vấn đề lý luận về thuế trong thương mại điện tử

• Tác giả: Văn Minh Nguyễn
• Ngôn ngữ: vie
• Ký hiệu phân loại: 343.7 Military, defense, public property, public finance, tax, commerce (trade), industrial law
• Thông tin xuất bản: Tạp chí, 2012
• Mô tả vật lý: 51-57
• Bộ sưu tập: Metadata
• ID: 624040

Tóm tắt

Electronic commerce has brought forth the new aspects related to taxation, which need to be resolved. The paper focuses on analyzing some theoretical issues that serve as the bases for tax policy making for electronic commerce. These issues pertain to the principal impact of electronic commerce on taxation, classification of goods and services in electronic commerce and the conception of "permanent establishment" in electronic commerce.