Direct Taxation of Foreign e-Businessmen

Ruslan Ye. Khusnetdinov ()
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Ruslan Ye. Khusnetdinov: Ministry of Finance of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2011, issue 2, 141-150

Abstract: Electronic business is one of the sectors where the most active development is observed. The article author examines the sector-related tax administration issues. He is of the opinion that the taxation scheme developed for the foreign e-businessmen taxation purposes should be based upon the use of the permanent representative concept. It is necessary to make amendments to the term permanent representative found in the tax legislation in order to determine the tax jurisdictions in this case.

Keywords: taxation; permanent representative; e-business; e-commerce; e-services (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:110214:p:141-150

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