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E-Commerce And International Taxation

Author

Listed:
  • Nadezhda Panova

Abstract

The present report deals with the problems of online commerce and its taxation in international aspect. It examines the importance of modern forms of business activities carried out by means of internet technologies, as well as the respective contemporary challenges related to taxation of these activities. The accent has been placed on direct taxation in thecontext of the Treaties for Avoidance of Double Taxation. More specifically, the nature of the permanent establishment term has been examined in relation to internet based activities performed by a company resident of one state and incomes acquired in another state in light of recent OECD initiatives.

Suggested Citation

  • Nadezhda Panova, 2020. "E-Commerce And International Taxation," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 356-367.
    • Handle: RePEc:vrn:cfdide:y:2020:i:1:p:356-367
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    File URL: https://ue-varna.bg/~uevarna/uploads/filemanager/303/publishing-complex/2020/Economic_science_education_real_economy_T3_2020.pdf
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    More about this item

    Keywords

    online commerce; permanent establishment; international tax treaties; BEPS;
    All these keywords.

    JEL classification:

    • K2 - Law and Economics - - Regulation and Business Law

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