haku: @indexterm ELECTRONIC POINT OF SALE / yhteensä: 19
viite: 5 / 19
| Tekijä: | Liu, Yi |
| Otsikko: | The influence of electronic trade on international taxation system/ Electronic Trade (original in Chinese) |
| Lehti: | Economic Science (c)
1998 : 6, p.86-91 |
| Asiasana: | TAXATION INTERNATIONAL MARKETING INTERNATIONAL TRADE ELECTRONIC SHOPPING ELECTRONIC POINT OF SALE |
| Kieli: | chn |
| Tiivistelmä: | As electronic trade has weakened the connection in geographical position between the suppliers of commodities and service and consumers, and made transactions transfer to Internet from the permanent places, the international taxation system based on the traditional trade is facing challenges. They find expression in the following: 1. the tax jurisdiction. 2. The concept of taxation many traditional concepts of taxation are facing challenges due to the weakening connection between economic activities and the given places resulting from the development of electronic trade. 3. information on taxation. The electronic trade can not satisfy the present taxation system's demand for information on taxation. 4. The confirmation of tax base. It is difficult to do so on Internet for it has the characteristics of high mobility and |
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