Study on Identification of E-Commerce Standing Body within Tax Jurisdiction
The development of e-commerce has significant influence on the tax system based upon the jurisdiction of taxation at the source. The qualifications of the standing body are considered as a major basis for the enforcement of jurisdiction at source. The qualifications for the standing body of e-commerce should include the standards of network,server,network address and network provider. The standing body should not throw out the traditional rules while choosing the new standards,and make corresponding adjustments serving the objective requirements of a reasonable tax distribution of international digital economic times.
e-commerce jurisdiction Standing body
Wang Hongliang
Research Center for International Trade & Economics,School of Management,GuangdongUniversity of Foreign Studies Guangzhou 510006,China
国际会议
南宁
英文
196-199
2010-12-10（万方平台首次上网日期，不代表论文的发表时间）