E-COMMERCE AND INTERNATIONAL TAXATION

Nadezhda Panova ()

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 356-367

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.

Keywords: online commerce; permanent establishment; international tax treaties; BEPS (search for similar items in EconPapers)
JEL-codes: K2 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:356-367

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